9911796707
TMI Blog2000 (3) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them were assesed provisionally under the provisions of Section 18 of the Customs which is evident from the Bill of Entry No. 012398 of July 1989; that the B/E was finally assessed on 8-3-90 only; that the Department should have refunded the amount of duty paid in excess suo motu immediately after the finalisation of assessment; that no refund application is required to be preferred by the importer under Section 27 of the Customs Act; that this section 27 does not come into picture at this stage, that it does so only if, even after adjustment of duty in terms of section 18(2), the importer considers that a further amount is due to be refunded in which event he has to make a claim as enjoined in Section 27. He relied upon the decision i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one year from the date of payment of duty; that even in case of provisional assessment, it is a prerequisite that a claim for refund of duty is filed otherwise the Explanation (1) to pre-amended Section 27 of the Customs Act providing for the computation of period in case of duty provisionally assessed would become redundant. He also mentioned that the Tribunal in the case of Nagjee Purshottam and Co. has not considered the effect of Explanation (1) to pre-amended Section 27 of the Act. 5. The learned D.R. further submitted that, in second appeal, as the duty was paid on 26-3-1991 and the refund claim was filed on 11-12-1992, the same is evidently beyond the period of one year and as such is hit by time limit. He also mentioned that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat section 18 of the Customs Act, enjoins that, on final assessment, the amount paid initially shall be adjusted against the duty finally assessed and the difference between the amounts of provisional duty and final duty shall be recovered from the importer or refunded to him, as the case may be .... It was the further duty of the proper officer to refund to the importer such amounts of duty as might have been found to have been collected in excess as a result of such final assessment. For this purpose, no refund application was required to be preferred by the importer under Section 27. 8. We also observe that the Tribunal in this case also considered the effect of section 27 as under : This section (27) does not come into the pictu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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