TMI Blog2013 (5) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular that the issue was settled by observing that inasmuch as the refund is not under Section 27 of the Customs Act, 1962, the fact of finalization of bill of entry assessment cannot be taken as the relevant date. As such without going into the validity and correctness of the Circular issued, without deciding the legal issue as to whether it is provision of Section 27 which will apply or not, I hold that in the peculiar facts and circumstances of the present case, refund claim cannot be rejected on the point of time bar. Accordingly, I set aside the impugned order remand the matter to the adjudicating authority for processing the refund claim after verification of the documents etc. Appeal is allowed in above terms. - C/464/2011 - 751/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were returned to them on the above ground, the present one was filed after the final assessment of bill of entry. 3. After hearing ld. AR appearing for the Revenue, I find that there is no disputes on the facts. The refund claims are admittedly not filed within the period of one year as prescribed in Notification No. 93/2008 and the same admittedly stands filed within a period of one year from the date of final assessment of bills of entry. I have seen a letter of Supdt. (Refund), ICD, Tkd., New Delhi, dated 26-4-2010 addressed to the appellant mentioning that the refund claim cannot be processed as the bills of entry in question is provisionally assessed and in the absence of other original documents, a request was made to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cus., dated 1-8-2008 issued under Section 25(1) of the Customs Act, 1962 subject to fulfilment of certain conditions as envisaged in the said notifications. The time limit prescribed for the purpose of 4% CVD refund claim is one year from the date of payment of duty as per the said Notification. Hence, in cases where the assessment is provisional for the purpose of sanction of refund of 4% CVD, the date of payment of duty would be the date of payment of CVD at the time of import of goods and not the date of finalisation of provisional assessment. The importer therefore, would be eligible to get the refund, if the claim is filed within one year of the date of actual payment of 4% CVD, i.e., the date of payment of duty at the time of clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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