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TMI Blog2024 (9) TMI 1669X X X X Extracts X X X X X X X X Extracts X X X X ..... of common order dated 23.06.2023 in Customs Appeal No. 10999/2014 and allied matters passed by the Custom Excise and Service Tax Appellate Tribunal [CESTAT for short]: "(i) Whether the time limit of one year from the date of payment of duty prescribed under Notification NO. 102/2007-Custom dated 14.09.2007 read with Noti. No. 93/2008 Customs dated 01.08.2008 for the refund claim filed in terms of the said notification, can be considered from the date of finalisation of provisional assessment (in cases where the assessment is provisional) or otherwise? (ii) Whether in the facts and circumstances of the case, the Ld. Tribunal was correct in the eyes of law and on facts by holding that "the refund filed in the instant case is well within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion that what is the date of payment to be taken when the provisional assessment has been resorted to as prescribed in the aforesaid provisions and relevant Notification has no clause providing otherwise and the CESTAT has therefore rightly interpreted the same as harmoniously with the statutory provisions and came to the conclusion that the Board Circular has ignored this fact. 7. The Tribunal has also relied upon the decision of the Delhi High Court in case of Pioneer India Electronics Pvt Ltd Vs. Union of India reported in 2014 (301) ELT 59 which was followed by the Tribunal in case of SUZUKI MOTORCYCLE INDIA P. LTD VS C.C., NEW DELHI (IMPORT & GENERAL) reported in 2019 (369) E.L.T. 1196 (Delhi Tribunal). The Delhi High Court in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 2A to Section 25 is not applicable) ii. Section 27 of the Act prescribes period of limitation. The period of limitation under the said Section cannot be curtailed by way of a notification but a notification can extend and increase the period of limitation. Similarly, a circular cannot reduce the period of limitation for seeking refund stipulated in Section 27 of the Act. iii. Section 27 applies to all refunds whether due and payable pursuant to appellate orders or court orders or otherwise in terms of exemption notification under Section 25(1) or special orders under Section 25(2) of the Act. iv. The expression date of payment used in notification No. 93 of 2008 dated 1st August, 2008 can mean the date of final assessment. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund under notification No.93 of 2008 dated 1st August, 2008 either by filing an application 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 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 notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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