9911796707
TMI Blog2023 (3) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 on the ground of time-bar as the refund claims were filed after one year from the date of payment of Customs duty. 2. Shri Rahul Gajera, learned Counsel appearing on behalf of the appellants submits that initially the Bills of Entry were assessed provisionally and thereafter when the bills of entry assessment was finalized, the refund claim was filed within one year of final assessment. He submits that in the case of provisional assessment the date is reckoned from the finalization of assessment and not from the date of actual payment of duty. Therefore, the refund is filed well within time. He relied upon the judgment of Principal Bench of this Tribunal in the case of Suzuki Motorcycle India P. Limited vs. CC (Import & General), New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. Final payment of duty is confirmed as and when the assessment of Bills of Entry is finalized. Therefore, the date of finalization of bills of entry should be reckoned as the actual date of payment and refund filed within one year from finalization of assessment to be treated as refund claim filed within one year. This issue has been considered in the case of Suzuki Motorcycle India P. Limited (supra) wherein the Tribunal has passed the following order :- "6. Notification No. 102/07-Cus., dated 14-9-2007 exempts goods by way of refund of SAD paid thereon, subject to fulfillment of certain conditions by the importer. The said notification mandates that at the time of importation of goods, the importer shall pay all duties, including S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation by the refund sanctioning authority. The refund application was dismissed on the ground that the same was filed after the prescribed time limit of one year from the date of payment of duty. 8. The applicability of Section 27 ibid to determine time period in the case of provisional assessment has been clarified and upheld by the Hon'ble Delhi High Court in the case of Pioneer India Electronics (P) Ltd. (supra). However, we note that the appellant filed the refund claim even before finalization of assessment, guided by CBEC Circular dated 29-7-2010 as a precautionary measure. We also note that the said circular was partly held to be not sustainable by the Hon'ble Delhi High Court in the said case, insofar as it stipulates that the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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