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M/s Silver Sign Pvt. Ltd. Versus CC, New Delhi

2016 (3) TMI 508 - CESTAT NEW DELHI

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 period of one year from the date of the final corrigendum issued to the provi .....

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umping 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 22/02/2011 in respect of both the above said B/Es. Adjudication authority v .....

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ecifically 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. Therefore, the impugned order is just, proper and fair and appeal is hereby rejecte .....

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, 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 determination in accordance with Section 9A, is indicated in Section 9A (2) (b). The mec .....

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