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2017 (1) TMI 526 - CESTAT NEW DELHI

2017 (1) TMI 526 - CESTAT NEW DELHI - TMI - Refund of SAD - time limitation - the assessment of Bills of Entry was provisional and the same were finalized on 15.09.2010. Thus, there was no scope or occasion for the appellant to file the refund application before the date of such finalization - Held that: - The issue is no more res integra in view of the judgment of Hon’ble Delhi High Court in the case of Pioneer India Electronics Pvt. Ltd. [2013 (9) TMI 705 - DELHI HIGH COURT], wherein it has be .....

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2017 - Mr. S. K. Mohanty, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) Mr. Shankey Agarwal (Advocate) for the Appellant Mr. S.K. Sheoran, DR for the Respondent ORDER Per S. K. Mohanty This appeal is directed against the impugned order dated 05.11.2012 passed by the Commissioner of Customs (Appeals), New Delhi, upholding rejection of refund claim filed by the appellant in terms of Notification No. 102/2007-Cus dated 14.09.2007. 2. Brief facts of the case are that during the period .....

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ported goods under Notification No. 102/07-Cus dated 14.09.2007. The refund application was rejected on the ground that the same was filed after the stipulated time frame of one year from the date of payment of duty. 3. The Ld. Advocate appearing for the appellant submitted that since the assessment of the Bills of Entry were provisional and the duty was paid provisionally under Section 18 ibid, there was no scope or occasion to file the refund claim under Section 27 ibid within one year from th .....

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time limit for filing of the refund application should be reckoned from the date of finalization of such provisional assessment. 4. On the other hand, the Ld. AR appearing for the Respondent reiterates the findings recorded in the impugned order and relied on the Final Order No. C/A/52671-52672-CU(DB) dated 28.07.2016 passed by this Tribunal in the case of Bangalore Fluid Systems Components (P) Ltd., to state that refund application is barred by limitation of time. 5. Heard both sides and peruse .....

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icers. No time limit for filing the refund application has been specified in the said notification. However, the said notification was amended vide Notification No. 93/2008-Cus dated 01.08.2008, providing for filing of refund application before expiry of one year from the date of payment of the said amount. To clarify the position regarding applicability of time limit in case of provisional assessment, the CBEC has issued the Circular No. 23/2010-Cus., dated 29.07.2010, clarifying that refund cl .....

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