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2016 (11) TMI 677 - CESTAT NEW DELHI

2016 (11) TMI 677 - CESTAT NEW DELHI - TMI - Refund claim u/s 3 (5) of Customs Tariff Act, 1975 - N/N. 102/2007-CUS dated 14/09/2007 - time bar - The Original Authority held that in respect of claim for ₹ 32,32,875/- duty was paid between 04/4/2008 to 17/05/08 and the claim was filed on 23/09/2009; it is after expiry of one year. Similarly, a refund of ₹ 5,75,336/- covered duty paid in July, 2008 is hit by time bar. As such, a total refund of ₹ 38,08,211/- was rejected on the g .....

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even accrued. The Hon’ble High Court held that imposition of a period of limitation for the first time without statutory amendment, through a notification, therefore, could not prevail. Accordingly, the Hon’ble High Court read down the amending notification to the extent that it imposed limitation period. Considering the above legal position settled by the Hon’ble Delhi High Court, the refund claims of the appellant are to be allowed. - Customs Appeal No. 320 of 2011 - Final Order No. 54597/2016 .....

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d therein. The time limit prescribed for filing claim is one year from the date of payment of duty. Since, the assessments of bills of entry filed by the appellants were made on provisional basis, the refund claims were not entertained by the Department initially. The appellants filed the claims after finalization of assessments. The claims were rejected as barred by limitation as they were filed after one year of date of payment of duty. In the impugned order, the Commissioner (Appeals) confirm .....

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s considering the relevant date after finalization of provisional assessment. In such situation, it is pleaded that their claim was not entertained earlier in view of the pendency of provisional assessment. They should not be deprived of bonafide refund of duty as they have fulfilled all the conditions of the notification. 3. The learned AR submitted that the notification stipulates time period for filing refund claims. This was reiterated in the Board circular. Any claim filed beyond one year f .....

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#8377; 5,75,336/- covered duty paid in July, 2008 is hit by time bar. As such, a total refund of ₹ 38,08,211/- was rejected on the ground of time bar. We note that similar set of facts relating to refund of additional duty of customs under Notification 102/07-CUS in cases of provisional assessment of duty was subject matter of decision by Hon ble Delhi High Court in Pioneer India Electronics (P) Ltd. vs. Union of India reported in 2014 (301) E.L.T. 59 (Del.). The Hon ble High Court referre .....

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lication 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 payment even, if the said payment made was pursuant to provisional assessment. The longer of the two periods i.e. the period specified under Section 27 or the notification dated 1st August, 2008 read with Circular No. 23/2010-Custom, dated 29th July, 2010 would be applicable. 39. To sum up : a. where the imported goods a .....

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