Timely SAD refund claims survive refiling after provisional assessment, with limitation tested from the original filing date.

A refund claim for SAD under Notification No. 102/2007-Cus. was treated as timely where the original claim was filed within one year of duty payment. Withdrawal of that claim and refiling after finalisation of provisional assessment did not change the fact that refund had first been sought within the prescribed period, and the later departmental objection on provisional assessment could not defeat timeliness. The claimant was also found to have satisfied the notification conditions, including on the basis of Circular No. 23/2010-Cus. The claim was therefore not time-barred and had to be examined on merits.

---

---

Issues: Whether the refund claim for SAD under Notification No. 102/2007-Cus., dated 14-9-2007 was barred by limitation when the original claim was filed within one year but was later withdrawn and refiled after finalization of provisional assessment.

Analysis: The original refund claim in respect of the disputed bills of entry had been filed within one year from the date of payment of duty. The subsequent withdrawal of that claim and refiling after final assessment did not alter the fact that the refund was first claimed within the prescribed period. The later departmental view that the bills of entry were provisionally assessed could not defeat a timely filed refund claim. The appellate authority also relied on Circular No. 23/2010-Cus., dated 29-7-2010 and held that the claimant had satisfied the conditions of the exemption notification.

Conclusion: The refund claim was not time-barred and was rightly directed to be examined on merits; the Revenue's challenge failed.

---