2017 (5) TMI 1556

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onsultant, for the Respondent. ORDER Briefly stated the facts of the case are that appellant filed refund claim of Rs. 4,68,407/- in respect of 4% SAD of customs on 3-8-2011 for the period October, 2007 - July, 2009. The adjudicating authority rejected the refund claim following para 3 of Circular No. 23/2010-Cus., dated 29 July, 2010, where it was clarified that when assessment is provision....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d not be covered under Section 27 of Customs Act and importers were permitted to file refund claim within one year from payment of duty. However, it was not clear in said Circular 6/2008 whether date of payment of duty would be finally assessed or provisionally assessed date. Therefore, divergent practices were being followed in field formation. To stop the divergent practices, circular No. 23/201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t cannot be taken as the relevant date. However, prior to the said Circular, it can be safely concluded that the Revenue itself was under the impression that the refund being in terms of Section 27, period of limitation would start running from the date of finalization. As such without going into the validity and correctness of the Circular issued by the Board i.e., without deciding the legal issu....