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Issues involved: Whether the refund claim filed by the appellant is barred by limitation or not.
Facts: The appellant filed Bills of Entry for import of C.A. off cuts, but the actual consignments were C.A. scrap. The duty was paid based on the wrong classification. The department re-assessed the consignments and imposed penalties. The appellant filed a refund application for the excess amount paid against the C.A. off cuts. The Assistant Commissioner held that the limitation of six months does not apply in this case as the goods for which duty was paid did not arrive in India. The duty paid was mistakenly done without any provisions of the Customs Act, 1962. The refund was sanctioned as the excess amount paid by the appellant. The Commissioner (Appeals) reversed the Assistant Commissioner's order, stating that the refund claim filed after six months was time-barred. The appellant appealed against this decision. The Appellate Tribunal found that the duty liability of the appellant was finally adjusted by the department on a specific date. The refund of the excess amount paid was a consequence of the adjudication order. The refund application was filed within six months of the duty liability being adjudicated. The Tribunal agreed that the refund was rightfully sanctioned by the adjudicating authority. The Tribunal did not address the appellant's argument regarding the absence of a show cause notice under Section 11A for recovery of the erroneously current refund. The Tribunal set aside the Commissioner (Appeals) order and reinstated the original adjudicating authority's decision.
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