2016 (9) TMI 314

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Shri A.B. Nawal, Cost Accountant - for the appellant. Shri Dr. S.K. Sheoran, Authorized Representative (DR) - for the Respondent. ORDER The appeal is against order dated 04/5/2011 of Commissioner (Appeals), Indore. The appellants were engaged in the manufacture of various pharmaceutical products and are located in SEZ, Pitampur. They have purchased various mild steel items from diffe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... made final on 04/08.09.2008. Upon finalization of assessment, the issue got closed as the appellants did not file any appeal against such final assessment. Later on 01/2/10 the appellants filed a refund claim for the said amount stating that the clearance from DTA units to SEZ do not attract export duty as these clearances are not export. 3. The learned Consultant for the appellant submitted t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the appeal and submitted that the claim is clearly hit by time bar in terms of Section 27 of the Customs Act, 1962. In the present case irrespective of protest and its withdrawal later, the issue was settled by an assessment order and thereafter there is no continuing pendency of any issue including any protest. In other words all the issue relating to duty liability has been settled by the asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... claim is not entertainable in view of clear provisions of Section 26 (c) read with Section 27 of the Customs Act, 1962. It is a well settled position of law when a claim is preferred by an assessee before the Departmental Authority the same has to be processed within the scope of the legal provisions and the sanctioning authority cannot entertain any claim beyond the statutory time limit prescrib....