2020 (4) TMI 280

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....red and twelve only) pertaining to 38 Nos. of Bills of Entry came to be rejected under section 27 of the Customs Act, 1962 (hereinafter referred to as "the Act") read with Notification No.102/2007Cus. Dated 14.09.2007.   2. The petitioner is a company incorporated under the Companies Act, 1956 and is engaged in the business of import of Timber and is also running a Saw Mill. The petitioner had filed a refund claim of Rs. 1,55,56,142/before the respondent No.3 herein on the ground that it has paid 4% Special Additional Duties (SAD) at the time of importation of timber, which is exempted in view of the Notification No.102/2007Cus. dated 14.09.2007. The said notification relates to goods falling under the Customs Tariff Act (hereinafte....

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....s unsuccessful. 4.2 Being aggrieved by the order passed by the Commissioner of Customs (Appeals), the petitioner preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). Vide order dated 24.09.2019, the CESTAT allowed the appeal and directed the Department to allow the refund claim of the petitioner. 4.3 The respondents challenged the order passed by the CESTAT before this court by filing appeals being Tax Appeal No.86 of 2011 and allied matters. This court rejected the group of tax appeals vide judgment and order dated 07.07.2011. 4.4 Against the said order passed by this court, the Department preferred appeals before the Hon'ble Supreme Court. Vide order dated 24.04.2018, the Apex Court dism....

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....uch refund to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, before the expiry of one year, from the date of payment of such duty or interest: Provided that where an application for refund has been made before the date on which the Finance Bill, 2011 receives the assent of the President, such application shall be deemed to have been made under subsection (1), as it stood before the date on which the Finance Bill, 2011 receives the assent of the President and the same shall be dealt with in accordance with the provisions of subsection (2):   Provided further that the limitation of one year shall not apply where any duty or interest has been paid under protest. Provided also that where the amou....

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....t of duty after the final assessment thereof or in case of reassessment, from the date of such reassessment.] (2) to (5) ..." 6.3 Sub-clause (b) of clause (1B) thereof provides that where the duty becomes refundable as a consequence of judgment, decree, order or direction of any authority, the limitation of one year or six months, as the case may be, shall be computed from the date of such judgment, decree, order or direction. 7. It is apt to refer to the decision of the Apex Court in the case of Whirlpool Corporation v. Registrar of Trade Marks, Mumbai and others, (1998) 8 SCC 1 and more particularly, on the observations made in para-15, which reads thus: "15. The power to issue prerogative writs under Article 226 of t....