2015 (3) TMI 287 - AT - Customs

Denial of refund of Special Additional Customs Duty - notification no.102/2007-Customs - refund claims had been dismissed on the ground that the same have been filed after expiry of one year from the date of payment of duty and thereby violating the conditions of the notification - Held that - assessments of customs duty including SAD were on provisional basis. Since the assessements were on provisional basis and are yet to be finalized, the question of limitation would not arise. Moreover, we also find that the Hon ble Delhi High Court in the case of Pioneer India Electronics (P) Ltd. Vs. Union of India & Another reported in 2013 (9)TMI 705 (Delhi) involving identical facts has held that period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional assessment. The impugned order, therefore, is set aside and the matter is remanded to the original adjudicating authority to decide the SAD refund claims after finalization of the provisional assessments, as we are informed that the assessment of the bills of entry is yet to be finalized - Decided in favour of assessee.

Summary

The appeal was against the denial of refund of Special Additional Customs Duty due to late filing. The assessments were provisional, so the limitation period did not apply. The case was remanded for deciding the refund claims after finalizing the assessments.