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TMI Blog2014 (1) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... er department took the view that the bills of entry were provisionally assessed that the respondent had withdrawn the refund claim and filed subsequently on bills of entry finally assessed. We find no infirmity in the view adopted by the Commissioner (Appeals), that inasmuch as the original refund claim was well within time, withdrawal of the same and subsequently filed will not affect the limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is involved, we after rejecting the stay petition, proceed to decide the appeal itself. 2. The issue relates to refund of additional duties of customs paid on imported goods in terms of Notification No. 102/2007-Cus., dated 14-9-2007. It is seen that the respondent have filed refund claim for refund of SAD in respect of 34 bills of entry. The respondent filed refund claim on 4-11-2009 in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith supporting documents in ICD, TKD, New Delhi. The above claim included the refund claim of Rs. 29,38,517/- relating to 8 provisionally assessed bills of entry, which were later withdrawn by the appellant. The refund claim for Rs. 44,81,909/- pertaining to remaining 26 bills of Entry was sanctioned vide OIO No. R-3913/10, dated 25-1-2010. After finalization of provisional assessment, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B.E. C. vide Circular No. 23/2010-Cus., dated 29-7-2010 directed to dispose the refund claims despite the fact that the assessment continues to be provisional without waiting for finalization of the assessment, and the appellant had withdrawn its claim prior to issue of this circular. As per the findings of the adjudicating authority, the appellant had fulfilled the conditions as provided for un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As such, he has rightly set aside the impugned order of the lower authorities and have directed the lower authorities to scrutinise the refund claim as per law and if found in order, sanction the same. No infirmity is found in the order. We accordingly upheld the same and direct the lower authorities to do needful, as regards the merits of the case, without holding the refund to be time-barred. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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