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M/s Abad Insulation Pvt. Ltd. Versus Commissioner of Customs, Ahmedabad

Denial of refund claim - Bar of limitation - Held that:- refund claim of the Appellant has been rejected as time barred under Section 27 of the Customs Act, 1962 on the ground that the OIA passed by the First Appellate Authority was upheld by CESTAT. In this regard, it is relevant that the Hon'ble Delhi High Court in the case of CC, ICD, New Delhi Vs Chandra Prabhu International Ltd (2014 (3) TMI 640 - DELHI HIGH COURT) has held that the refund of anti dumping duty will be covered under the prov .....

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of corrigendum were sanctioned to the Appellant, it has to be held that the refund claim filed by the Appellant is not time barred, when anti dumping duty after issue of corrigendum dt.31.03.2011 to Notification No.30/2011-Cus, dt.14.07.2010, became without authority of law. - Decided in favour of assessee. - Appeal No. C/12668/2014-SM - Order No. A/10921 / 2015 - Dated:- 30-6-2015 - Hon ble Mr. H.K. Thakur, Member (Technical),J. For the Appellant : Shri R. Subramanya, Advocate For the Responde .....

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fund claim on the basis of Hon ble Apex Court s decisions in the case of Priya Blue Industries Ltd Vs Commissioner of Customs (Preventive) 2004 (172) ELT 45 (SC) and Collector of Central Excise, Kanpur Vs Flock (India) Pvt. Ltd 2000 (120) ELT 285 (SC). 3. Shri R. Subramanya, learned Advocate appearing on behalf of the Appellant argued that once the original refund claim of anti dumping duty was filed corrigendum to Notification No.30/2011-Cus, dt.14.07.2010 was not issued as per F.No.354/95/2010 .....

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[2014 (302) ELT 168 (Del)]. He made the Bench go through Para 11 & 12 of this case law to argue that Section 9AA of the Customs Tariff Act is a complete code for refund of anti dumping duty and that the provisions of Section 27 of Customs Act, 1962 will not be applicable. It was his case that the anti dumping duty paid by the Appellant initially at the time of clearance was without authority of law after corrigendum dt.31.03.2011 was issued with respect to Notification No.30/2011-Cus, dt.31. .....

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ming refund. 4. Shri T.K. Sikdar, learned Authorised Representative appearing on behalf of the Revenue argued that the Appellant has not contested the original assessment which has also been upheld by CESTAT and accordingly, the refund claim filed by the Appellant as time barred under Section 27 of Customs Act, 1962. 5. Heard both the sides and perused the case records. The refund claim of the Appellant has been rejected as time barred under Section 27 of the Customs Act, 1962 on the ground that .....

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f this case law are relevant and are reproduced below:- 11. The scheme of anti-dumping duty under the CTA also? provides for refund claims. The mechanism for refund of the duty imposed provisionally under Section 9A(2) pending determination in accordance with Section 9A, is indicated in Section 9A(2)(b). The mechanism for refund of duty imposed under Section 9A(1) after final determination, if the importer can show that he has paid a duty in excess of the actual margin of dumping for the importe .....

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