TMI Blog2016 (2) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... e is remanded to the adjudicating authority to sanction the refund as per the Hon'ble High Court's Order [2013 (9) TMI 705 - DELHI HIGH COURT] - Decided in favor of assessee. - C/41724/2013 - FINAL ORDER No. 41613/2015 - Dated:- 28-5-2015 - R. Periasami, Member (T) And P. K. Choudhary, Member (J) For the Appellant : Mr Srinivas Kothi, Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per P K Choudhary The appellant filed this present appeal challenging the Order in Appeal C.Cus No. 735/2015 dated 16.05.2013. 2.The brief facts of the case are that the appellant is a subsidiary company of M/s. Pioneer Corporation, Japan and is engaged in the business of import and marketing of Pioneer branded products in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 and they were paying 1% EDD on all the imports made before the aforesaid period. He further submitted that the appellant that the appellant assessee imported various goods during the period January to September,2009 and filed three refund claims in accordance with the explanation to Section 27 of the Customs Act, 1962, in respect of 19 Bills of Entry for the said period, after the final assessment for all the 19 Bills of Entry dated 15.02.2011. The table containing the relevant information in respect of 19 Bills of Entry indicated the payments of duty, dates of final assessment and date of filing refund claims were placed in annexure-1. He further submits that the SVB order was passed by the Department on 25.11.2009 and the refund order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no provision in law to condone such delay. 5. Heard both the sides and on perusal of the records, we find that this is the case of related party transaction. The case was referred to the Special Valuation Branch of Customs for the purpose of provisional assessment and claims. On finalisation of the assessment, final duty was assessed and the provisional duty paid was adjusted towards the final duty. This procedure is followed in related party transactions. In case, any additional duty is payable during final adjudication, the importer is liable to pay the same and where the provisional duty is more than the final duty assessed, the same is to be refunded to the importer. In this regard, for better appreciation of the case, the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d period of one year from the date of provisional release as stipulated by the notification dated 1st August, 2008 read with Circular No. 23/2010-Customs, dated 29th July, 2010. 40. The Circular No. 23/2010-Customs insofar as it stipulates that the provisions of Section 27 of the Act do not apply to the Notification cannot be sustained to the extent indicated above. 41. In view of the construction given by us to the circular hereinabove, the Judgment relied upon by the counsel for the Petitioner of the High Court of Madras in the case of KSJ Metal Impex Private v. Under Secretary, Customs and Others in Writ Petition No. 959/2013, decided on 21-1-2013 [2013 (294) E.L.T. 211 (Mad.)] need not be referred to. Even otherwise the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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