TMI Blog2013 (11) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... that the earlier decision was rendered taking the peculiar facts into consideration in that case and in the absence of existence of such facts, the proper decision to be applied would be the one in the case of Global International. In this view of the matter I am unable to accept the submission that the date of finalization of provisional assessment has to be taken into account for the purpose of considering the refund claim. Accordingly the rejection of the refund claim filed on 31.08.2009 is upheld - Decided against assessee. - C/2095/2010-SM - Final Order No. 26952/2013 - Dated:- 6-11-2013 - SHRI B.S.V. MURTHY, J. For the Appellant : Mr N. Anand, Advocate For the Respondent : Ms Sabrina Cano, Superintendent (AR) JUDGEME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the learned counsel that assessment was provisional and he produces a copy of the bill of entry to show that the same is provisional. He further draws my attention to the order-in-original passed by the Deputy Commissioner SVB on 22.10.2009 wherein after examining relationship between the parties, it was held that the transaction value can be accepted. It is his submission that the assessment was provisional throughout and therefore from the date of finalization of assessment, the period of one year prescribed in the notification as amended subsequently is required to be considered. He relies on the decision in the case of Singla Trading Co. Vs. CC, [2012 (285) E.L.T 256 (Tri.-Del.)] to submit that the relevant date would be th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lobal International relied upon by the learned AR wherein a view has been taken that provisions of Section 27 of Customs Act, 1962 cannot be read into Notification No. 102/2007. No doubt the decision in the case of Global Trading Company was not brought to the notice of the learned Member when the decision relied upon by the appellant was taken but the fact remains that the earlier decision was rendered taking the peculiar facts into consideration in that case and in the absence of existence of such facts, the proper decision to be applied would be the one in the case of Global International. In this view of the matter I am unable to accept the submission that the date of finalization of provisional assessment has to be taken into account f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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