TaxTMI 
TaxTMI 
2024 (12) TMI 964
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....from the related supplier and the said BOE were assessed provisionally on payment of 'Extra Duty Deposit' (EDD). Later, the said BOE were finalized and the appellant filed refund claim for the 31 BOE on 9.3.2000 for refund of EDD amounting to Rs.26,79,183/- and the same was rejected by the Ld. Original Authority on the ground that the refund claim is barred by limitation in terms of sec. 27(1) of the Customs Act, 1962 in respect of 30 bills of entry and 1 bill of entry was rejected for non-submission of TR6 challan in original as proof of EDD paid. The appellant preferred an appeal before Commissioner (Appeals), who vide the impugned order rejected the appeal. Hence this appeal. 3. Shri N. Viswanathan, Ld. Advocate appeared for the appella....
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.... given in the impugned order and stated that, as per sub Section 2 [1][1B][c] of Section 27 of the Customs Act when any duty is paid provisionally under Section 18, the limitation of one year shall be computed from the date of adjustment of duty after the final assessment thereof or in case of re assessment from the date of such re assessment was done. Further in respect of one single bill of entry non-submission of copy of TR 6 challan in original was observed. Hence their claim was clearly time barred and their appeal merits to be rejected. 4. I have heard the Ld. Counsel for the appellant and the Ld. AR for revenue representing the contesting parties. I have also perused the Appeal Papers and considered the facts of the case. I find tha....
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....) E.L.T. 247 (S.C.)] had examined a similar matter relating to duty paid at the time of provisional assessment. The Hon'ble Court held :- "104. Rule 9B provides for provisional assessment in situations specified in clauses (a), (b) and (c) of sub-rule (1). The goods provisionally assessed under sub-rule (1) may be cleared for home consumption or export in the same manner as the goods which are finally assessed. Sub-rule (5) provides that "when the duty leviable on the goods is assessed finally in accordance with the provisions of these Rules, the duty provisionally assessed shall be adjusted against the duty finally assessed, and if the duty provisionally assessed falls short of or is in excess of the duty finally assessed, the assessee s....