TMI Blog2012 (9) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly. As the goods were required by the appellant, they cleared the goods on payment of excess duty but challenged the assessment before the Commissioner (Appeals). The Commissioner (Appeals) vide order dated 28-5-2008 set aside the assessment with a direction to re-assess the goods. In consequence to the order of the Commissioner (Appeals) dated 28-5-2008, the said order was challenged by the Revenue before this Tribunal in Appeal No. C/537/09. This Tribunal vide order dated 5-8-2011 confirmed the order of Commissioner (Appeals) holding reassessment is to be done afresh. During the pendency of the appeal by the Revenue, the appellant filed a refund claim of the excess duty paid by them on 18-2-2009. It is pertinent to mention here tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment. In that situation, both lower authorities have rightly held that claim is hit by bar of limitation. 5. Heard both sides and considered the submissions. 6. The facts discussed above are not in dispute. The only issue before me is that from which date the limitation shall start. In this case, the Commissioner (Appeals) set aside the original assessment of bills of entry vide order dated 28-5-2008 with a direction to re-assess the bills of entry. As directed by the Commissioner (Appeals) the bills of entry were finally reassessed on 16-2-2010 31-3-2010. 7. The provisions of Section 27 of the Customs Act, 1962 provides claim of refund of duty, which is reproduced as under: 27. CLAIM FOR REFUND OF DUTY. - (1) Any pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (2) : PROVIDED further that the limitation of one year or six months, as the case may be, shall not apply where any duty and interest, if any, paid on such duty has been paid under protest. PROVIDED ALSO that in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 25, the limitation of one year or six months, as the case may be, shall be computed from the date of issue of such order. PROVIDED ALSO that where the duty becomes refundable as a consequence of judgment, decree, order or direction of the appellate authority, Appellate Tribunal or any court, the limitation of one year or six months, as the case may be, shall be computed from the date of such judgment, decre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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