2026 (7) TMI 180

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....or the Appellant : None (Prayer for Adjournment Received) For the Respondent Shri Faiz Ahmed, Authorized Representative ORDER PER SHRI ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the refund claim filed by the appellant upon communication of assessment order has been rejected, by holding the same as barred by limitation 2. The facts of the case are tha....

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....ant under receipt dated 14.03.2011. 2.2. The said vessel was reverted from 'coastal run' to 'foreign run' on 20.03.2011 at Mumbai Port. Accordingly, the appellant submitted reversion documents to export department for finalization of the Bill of Entry Sl. No. 12 dated 09.03.2011 as there was less consumption of bunker than the estimated quantity of bunker on which duty was paid at the time of c....

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....nd claim in question on 10.07.2014 towards the refund of excess duty paid on ship stores by them in terms of the provisions of Section 27(1B)(c) of the Customs Act, 1962 for which the limitation of one year shall be computed from the date of adjustment of duty after finalization of assessment thereof; observing that in this case, the assessment had been finalized on 15.01.2013 and the claim for re....

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....mit for filing the refund claim shall be reckoned from the date of communication i.e., 03.07.2014 in this case. In view of the above, we find that the instant refund claim filed by the appellant before the authorities below on 10.07.2014 is well within the time-limit prescribed under Section 27(1B)(c) of the Customs Act, 1962. Therefore, we hold that the refund claim has been filed by the appellan....