Limitation for export refund claims runs from duty payment date when goods cleared under bond are later exported.

For refund claims on duty paid after goods were initially cleared under bond for export and exported later, the limitation period is to be reckoned from the date of payment of duty, not from the date of export. Where duty was paid because proof of export was not produced and refund was sought after export proof was later obtained, the claim must be tested against that payment date. The refund claims are to be examined afresh by the Original Authority after verifying timely filing and after granting a reasonable opportunity of hearing.

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Issues: Whether, for refund claims relating to duty paid on goods initially cleared for export under bond but exported later, the limitation period is to be computed from the date of payment of duty or from the date of export.

Analysis: The goods were first cleared without duty under bond, duty was later paid when proof of export was not produced, and refund claims were filed after export proof was obtained. The relevant date for limitation, in such a situation, is the date on which duty was paid, because the refund claim concerns duty paid on goods that were subsequently exported.

Conclusion: The limitation is to be reckoned from the date of payment of duty, and the refund claims are to be examined afresh by the Original Authority after verification of timely filing and after granting a reasonable opportunity of hearing.

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