TMI Blog2020 (3) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ct or within the enlarged period of one year from the date provisional release as stipulated by Notification No. 93/2008-Cus dt. 01.08.2008, which means the appellants were at the liberty to file the refund claim within one year from the date of communication of the order of the finalization of the assessment bills of entry. Admittedly, the refund claims have been filed by the appellants within one year from the date of communication of the order of the finalization of the assessment bills of entry. Therefore, the refund claims filed by the appellants are within time. The matter remanded back to the adjudicating authority to decide the issue on merits within one month of receipt of this order - appeal allowed by way of remand. - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants on 10.01.2017 and the refund claim has been filed by the appellants on 24.04.2017 which is within one year from the date of communication date of finalization of bill of entry. The said order has been accepted by the Revenue. Therefore, the refund claim cannot be rejected as time barred against the bill of entry dt. 04.07.2012. 3.2 For the remaining bills of entry, the appellants relied on the decision of this Tribunal in the case where they have challenged the valuation of the impugned goods, wherein this Tribunal vide Final Order No. 60361-60365/2019 dt. 03.04.2019 has held that the appeals were filed before the learned Commissioner (Appeals) within time. Therefore, at present, it cannot be said that the refund claims have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned goods are released on payment of CVD on regular assessment, the application seeking refund can be made within one year of the payment of the CVD in terms of the notification dt. 1st August, 2008 read with Circular No. 23/2010-Customs dt. 29th July, 2010. b. 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 within the enlarged period of one year from the date provisional release as stipulated by the notification dt. 1st August, 2008 read with Circular No. 23/2010-Customs dt. 29th July, 2010. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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