TMI Blog2016 (9) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... round that they should be filed after finalization of assessment - Held that: - Revenue cannot first refuse to accept the refund claim on the ground of provisional assessment and then to reject the same, when filed after finalization on the ground of limitation. In respect of earlier bill of entries refund claim filed by appellant was rejected by the Revenue on the ground that it is to be filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional duty of customs on the same at the time of clearance. In as much as there was some dispute as regards the valuation etc., the assessments were held to be provisional. 3. Subsequently, in terms of notification number 102/2007-CUS date 14.09.2007 which allows the SAD paid on the various goods to be refunded to the assessee under special refund mechanism and subject to fulfillment of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdictional Assistant Commissioner who advised them to file the same after finalization of provisional assessment. When the same were subsequently filed within a period of one year from the date of finalization, the Revenue objected to the same on the issue of time bar. 5. The said submissions were accepted by the Commissioner (A) who set aside the order and there is no dispute about the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a refund claim on 01.04.2010 in respect of earlier Bill of Entries and in as much as the said refund claims were not accepted by the Assistant Commissioner, who directed them to file the same only after finalization of the assessment, the appellant cannot be blamed to file the refund claim within a period of one year from the final assessment. It is not clear as to whether any refund claim in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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