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2016 (7) TMI 1296 - CESTAT NEW DELHI

2016 (7) TMI 1296 - CESTAT, NEW DELHI - TMI - Refund claim - rejection on account of time bar - Held that: - the refund has not been filed within 6 months of date of final assessment or within one year of payment of duty. Hence, the time limit of neither the Section 27 nor the notification dated 1.8.2008 has been adhered to in this case - refund claim rightly rejected - appeal dismissed - decided against assessee. - C/304 & 433/2011-CU(DB) - 52671-52672/2016 - Dated:- 28-7-2016 - (Dr.) Satish Ch .....

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elied upon the decision of Delhi High Court in the case of Pioneer India Electronics (P) Ltd. Vs. Union of India & Anr. 2013-TIOL-731-HC-DEL-Cus. Summing up the decision, the Court observed in para 39 (b) that where the goods are released on provisional assessment followed by the final assessment, the application seeking refund can be made within the period of one year or six months, as the case may be, of the final assessment as stipulated by Explanation II to Section 27 of the Act or withi .....

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