Refund limitation under provisional assessment runs from final assessment, so the customs refund claim remained within time.

Refund claims under Notification No. 102/2007-Cus arising from provisional assessment are time-barred only if filed beyond the limitation period counted from final assessment. Where the bill of entry is provisionally assessed and final assessment is completed later, the limitation for refund runs from the date of final assessment, not from the date of provisional payment. The cited High Court ruling on provisional assessment was treated as applicable, and the contrary revenue authorities were distinguished on facts. The refund claim was therefore within time and could not be rejected on limitation.

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Issues: Whether the refund claim under Notification No. 102/2007-Cus was barred by limitation when the bill of entry had been provisionally assessed and final assessment was completed only later.

Analysis: The refund claim was filed after provisional assessment but before the bill of entry was finally assessed. The limitation for claiming refund in such circumstances runs from the date of final assessment and not from the date of provisional payment. The cited High Court ruling on provisional assessment was held applicable, while the contrary authorities relied upon by the revenue were found distinguishable on facts.

Conclusion: The refund claim was within time and could not be rejected on limitation.

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