2021 (12) TMI 251

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....y 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 27th 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 Electronics (P) Ltd v. Union of India [2014 (30....

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....f 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 the date of payment of duty and interest, if any, paid on such duty". The conn....