2014 (12) TMI 1047

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.... Appellant. Shri Rakesh Puri, DR, for the Respondent. ORDER Ld. Counsel for the appellant submits that there are two issues involved in this appeal. The first issue is whether the date of passing of the order completing the provisional assessment shall be considered or the date of communication of order shall be considered to count limitation for filing refund application. 2. The ....

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....sessments, that flows suo motu under law prior to 13-7-2006 to the assessee without an application being made. The refund so arsing does not under go the process of Section 27 of the Customs Act, 1962 but is covered by the Section 18 of the said Act. However Section 18 has undergone amendment with effect from 13-7-2006 with necessary implication that even refund arising on completion of provisiona....