TMI Blog2016 (3) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... efund of excess anti-dumping duty paid in terms of the provisional notifications, which attained finality subsequently. Also the refund is within the period of one year from the date of the final corrigendum issued to the provisionally assessed duty. Therefore the refund is granted. - Decided in favour of appellant with consequential relief - Customs Appeal No. 52415 of 2015 (SM) - Final Order No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of both the above said B/Es. Adjudication authority vide A.O. No. 17017 dated 15/12/2011 sanctioned the refund claim of ₹ 2,45,278/- in respect of B/E No. 2158476 dated 30/08/2010 but rejected the claim of ₹ 2,24,768/- in respect of B/E/ No. 2134918 dated 10/08/2010 being time barred. 2. On appeal against the above order their appeal was rejected by Commissioner (Appeals) by observi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 27 of the Customs Act, by the Commissioner is not proper in as much as it was refund of anti-dumping duty and has to be necessarily considered as having been filed under the provisions of Section 9AA. Learned Advocate further submits that in case of refund of anti-dumping duty under Section 9AA (2), limitation prescribed under Section 27 of the Customs Act, cannot be made applicable as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a refund claim can be made under Section 9AA under Section 9AA (2). This being the case, the mechanism for refund in the Customs Act under Section 27, for claim of refund per se, does not apply. 12. The applicability of Section 9A (8) to incorporate Section 27 of the Customs Act, in the opinion of this Court, would be after the final determination of applicability of anti-dumping duty unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any case, the refund is also within the period of one year from the date of the final corrigendum issued to the provisionally assessed duty. 6. In view of the said fact, I find no reasons to uphold the impugned order of the lower Authorities. Accordingly, the same is set aside and appeal allowed with consequential relief, if any, to the appellant. ( Order pronounced in the open court on 11/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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