2011 (2) TMI 886

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ific time limit has been prescribed for filing a refund application under Notification No. 102/2007-Cus - whether the normal time-limit of six months prescribed in Section 27 of the Customs Act, would apply - The Board specifically states that time limit under Section 27 would not be automatically applicable - Since the provisions of Section 27 is not applicable, the decision seems to have been t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry No. 239424/ 02.05.2009, 281130/ 24.03.2009 and 220563/ 07.12.2007 respectively on the basis of exemption available under Notification No. 102/2007-Cus dated 14.09.2007 which inter-alia, provided for refund subject to the conditions laid down therein. Upon scrutiny in terms of the subject notification as well as the provisions of Circular No. 06/2006-Cus dated 28.04.2008 and 16/2008-Cus dated 13 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n No. 93/2008-Cus dated 01.08.2008. Therefore, he submits that the condition incorporated in the notification dated 01.8.2008 can be applied only in respect of the goods imported on or after 01.8.2008 and the duty paid is on or after that date. In this case, the appellant had paid the duty on 07.12.2007 and during the relevant period the condition was not in existence and therefore, the refund cla .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n expressed that whether the normal time-limit of six months prescribed in Section 27 of the Customs Act, would apply. In the absence of specific provision of Section 27 being made applicable in the said notification, the time limit prescribed in this section would not be automatically applicable to refunds under the notification. Further, it was also represented that the goods imported may have t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itted within the maximum prescribed time of one year. Unsold stocks would not be eligible for refunds. 4. As can be seen, the Board specifically states that time limit under Section 27 would not be automatically applicable. Since the provisions of Section 27 is not applicable, the decision seems to have been taken to incorporate the condition of one year in the notification itself. Obvious con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X