2016 (3) TMI 508

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....horized ORDER Per. Archana Wadhwa :- As per facts on record the appellant imported PVC film vide B/Es dated 10/08/2010 and 2158476 dated 30/08/2010. The anti-dumping duty was imposed on PVC film vide Notification No. 79/2010 dated 30/07/2010. The appellant paid the anti-dumping duty of Rs. 4,70,046/- and cleared the goods. Further, PVC film was exempted from anti-dumping duty vide corrigendum N....

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....t was filed under Section 27 of the Customs Act, 1962, which is the relevant section for dealing with refund of any duty paid in excess, and it has a time limit of six months prescribed in it, which has to be adhered to. Therefore, the refund claim of the appellant has rightly been rejected by the learned Adjudicating Authority holding the same to be time barred. Therefore, the impugned order is j....

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....he scheme of anti-dumping duty under the CTA also provides for refund claims. The mechanism for refund of the duty imposed provisionally under Section 9A (2) pending determination in accordance with Section 9A, is indicated in Section 9A (2) (b). The mechanism for refund of duty imposed under Section 9A (1) after final determination, if the importer can show that he has paid a duty in excess of th....

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....owered to make rules regarding the manner and the time within which claims for refund may be made, under Section 9AA (2) of the CTA. Thus, Section 9A (8) would operate to incorporate Section 27 of the Customs Act only as far as may be applicable, in absence of rules on limitation, until they are made/ alongside the rules once made." 5. As such, I agree with the appellant that limitation prescribe....