2016 (7) TMI 1296 - AT - Customs

Refund claim - rejection on account of time bar - Held that - the refund has not been filed within 6 months of date of final assessment or within one year of payment of duty. Hence, the time limit of neither the Section 27 nor the notification dated 1.8.2008 has been adhered to in this case - refund claim rightly rejected - appeal dismissed - decided against assessee.

Summary

Issues:
Refund claims rejected as time-barred.

Analysis:
The appellant's counsel argued that two refund claims were rejected as time-barred since they were filed after the expiry of one year from the payment of dues. The appeals were filed against this decision. The counsel heavily relied on a Delhi High Court decision in the case of Pioneer India Electronics (P) Ltd. Vs. Union of India & Anr. The Court noted that refund applications can be made within one year or six months of the final assessment, as per Explanation II to Section 27 of the Act or within an extended period of one year from the date of provisional release. This interpretation was followed by the Tribunal in a similar case. The appellant's counsel admitted that the refund applications were not filed within the specified time limits. The Tribunal found no reason to interfere with the lower authorities' decision that the refund claims were time-barred.

In conclusion, the Tribunal rejected both appeals filed by the assesses as the refund claims were not made within the prescribed time limits.