2021 (12) TMI 251

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....lant paid duty accordingly. The bill of entry could not be finalized till 27th February 2012 as per the available records. The actual date of final assessment of bill of entry is not known but the appellant filed refund claim on 4th April 2012 which held as has been filed beyond the time-limit prescribed in the Notification No. 102/2007 dated 14th September 2007. Therefore, refund claim was rejected. Against the said order the appellant is before us. 3. Learned Counsel for the appellant submits that as per the available records the bill of entry could not be finalized till 27^th February 2012 and they have filed refund application on 4th April 2012. Therefore, in the light of the order of the Hon'ble High Court of Delhi in Pioneer India ....

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.... not identical to the facts of the case. In none of the case subject of filing of the refund claim after final assessment of provisionally assessed bill of entry was the issue. Admittedly, in this case, bill of entry was not finally assessed till on 27th February 2012 and the refund claim was filed on 4th April 3012. Therefore, the judgment in the case of Pioneer India Electronics (P) Ltd (supra) is squarely applicable to the facts of this case wherein the Hon'ble High Court of Delhi has observed that "30. Notification dated 1st August, 2008 refers to the expression the 'date of payment' of said additional duty of customs and the limitation period fixed is one year from the said date. The expression used in Section 27(1) is "from t....

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.... of refund will be determinable upon final assessment and not earlier. Even when there is an exemption and duty is refundable post import, the refund cannot be ascertained and will be fluctuating till final assessment order is passed. The quantum of refund would depend upon the final adjudication and not upon provisional assessment. No person can lodge a claim for refund without knowing or quantifying the amount which is to be refunded. As per the final adjudication, refund may not be payable, or quantum thereof may increase or decrease." 8. As per the Hon'ble High Court of Delhi has held that the question of payment of duty arises only after finalization of assessment of bill of entry. Admittedly, the refund claim has been filed by the ....