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2016 (2) TMI 391 - CESTAT CHENNAI

2016 (2) TMI 391 - CESTAT CHENNAI - TMI - Refund of SAD - period of limitation - whether the claims were filed beyond the time limit prescribed - Notification No. 102/07-Cus - Held that:- where the goods are released on provisional assessment followed by the final assessment, the application seeking refund can be made within the period of one year or six months, as the case may be, of the final assessment as stipulated by Explanation II to Section 27 of the Act or within the enlarged period of o .....

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: 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 India. Since the goods are being imported from the related foreign supplier, the appellant was re .....

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ated 1/08/2008 and also Board's Circular No. 6/2008 dated 28.04.2008 and 16/2008 dated 13/10/2008. On appeal, the Ld. Commissioner (Appeals) upheld the lower authority's order and rejected the assessee's appeal. 3.The Ld. Counsel Shri Srinivas Kothi, appearing on behalf of the appellant assessee submitted that the Notification No. 102/07-Cus dated 14/09/2007 provides for various conditions to be complied with for claiming refund of 4% SAD and the appellant assessee has duly complied .....

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ted 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 f .....

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of the Customs Act, 1962 read with explanation 2 provides that the limitation period shall be computed from the date of adjustment of duty of final assessment. He relied to the decision of the Hon'ble High Court of Delhi in W.P.(C) No. 5120/2011 vide final order dated 13.09.2013 in the appellant's own case on identical facts and issues reported in 2014 (301) E.L.T. 59 (Del.) , wherein the Hon'ble High Court set aside the order and remanded the case to the adjudicating authority with .....

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essment in support of their claim. He further submitted that the appellant should have filed the claims well within the stipulated time and there is 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 provisi .....

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above discussion, we feel that it will be proper to harmoniously construe and interpret notification dated 1st August, 2008 and Section 27 read with Circular dated 29th July, 2010 by holding that an Assessee can make a claim for refund under Notification No. 93 of 2008 dated 1st August, 2008 either by filing an application for refund within the limitation period specified under Section 27 of the Customs Act, 1962 or within the extended limitation period of one year from the actual date of payme .....

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2008 read with Circular No. 23/2010-Customs, dated 29th July, 2010. b. where the goods are released on provisional assessment followed by the final assessment, the application seeking refund can be made within the period of one year or six months, as the case may be, of the final assessment as stipulated by Explanation II to Section 27 of the Act or within the enlarged period of one year from the date of provisional release as stipulated by the notification dated 1st August, 2008 read with Circ .....

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