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2016 (3) TMI 508 - CESTAT NEW DELHI

2016 (3) TMI 508 - CESTAT NEW DELHI - 2016 (338) E.L.T. 762 (Tri. - Del.) - Refund claim in terms of Section 27 of the Customs Act - Rejected being time barred - Anti-dumping duty paid on PVC film - Exempted vide Notification No. 354/108/2010-TRU dated 24/01/2011 - Held that:- limitation prescribed under Section 27 would not be applicable to the refund of excess anti-dumping duty paid in terms of the provisional notifications, which attained finality subsequently. Also the refund is within the p .....

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PVC film vide B/Es dated 10/08/2010 and 2158476 dated 30/08/2010. The anti-dumping duty was imposed on PVC film vide Notification No. 79/2010 dated 30/07/2010. The appellant paid the anti-dumping duty of ₹ 4,70,046/- and cleared the goods. Further, PVC film was exempted from anti-dumping duty vide corrigendum Notification No. 354/108/2010-TRU dated 24/01/2011 issued to above mentioned notification by the department. Accordingly, the appellant filed the refund claim of ₹ 4,70,046/- on .....

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that it has been filed under Section 9AA and not under Section 27. Unless specifically mentioned, one can simply presume that it was filed under Section 27 of the Customs Act, 1962, which is the relevant section for dealing with refund of any duty paid in excess, and it has a time limit of six months prescribed in it, which has to be adhered to. Therefore, the refund claim of the appellant has rightly been rejected by the learned Adjudicating Authority holding the same to be time barred. Therefo .....

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r Section 9AA (2), limitation prescribed under Section 27 of the Customs Act, cannot be made applicable as held by Hon ble Delhi High Court in the case of CC, ICD, New Delhi vs. Chandra Prabhu International Ltd. in Customs Appeal No. 3/2013. The Hon ble Delhi High Court in the said decision has observed as under :- 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 determinatio .....

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