2006 (3) TMI 410

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..... for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant imported iron and steel waste and scrap and filed 15 bills of entry for clearance between February, 1991 to November, 1991. The total quantity covered by those bills of entry and on which duty was paid was 7250 MTs. Subsequently, appellant filed refund application claiming a refund of over Rs. 11 lakhs. The ground taken .....

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..... been paid, excess payment is clear and the same is required to be refunded. With record to the finding that refund claim is time- barred, the submission is that original payment of duty was on provisional basis and the assessments were finalised only much later and that when the time-limit was counted from the finalisation of assessments, claim would be found to be within the time. Learned Counsel .....

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..... The eligibility of such a claim to refund remains settled by the decision of this Tribunal in the case of C.C.E., Cochin v. Tata Keltron Ltd. 5. The finding that the refund application in regard to 13 bills of entry is time-barred is also contrary to the facts on record. When time-limit is computed from the date of finalisation of bills of entry, the claim would be within time. 6. In .....

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