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TMI Blog2014 (10) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... in value and duty was demanded accordingly. As the goods were required by the appellant, they cleared the goods on payment of excess duty but challenged the assessment before the Commissioner (Appeals). The Commissioner (Appeals) vide order dated 28-5-2008 set aside the assessment with a direction to re-assess the goods. In consequence to the order of the Commissioner (Appeals) dated 28-5-2008, the said order was challenged by the Revenue before this Tribunal in Appeal No. C/538/2009. This Tribunal vide Order No. A/113/2011/CSTB/C-I, dated 28-2-2011 [2011 (270) E.L.T. 301 (Tri.-Mumbai) = 2012 (26) S.T.R. 394 (Tri.-Mumbai)]; confirmed the order of Commissioner (Appeals) holding reassessment is to be done afresh. During the pendency of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact the appellant has filed refund claim on 18-2-2009 which is beyond the period of six months when the Commissioner (Appeals) had set aside the assessment. In that situation, both lower authorities have rightly held that claim is hit by bar of limitation. 5. Heard both sides and considered the submissions. 6. The facts discussed above are not in dispute. The only issue before me is that from which date the limitation shall start. In this case, the Commissioner (Appeals) set aside the original assessment of bills of entry vide order dated 28-5-2008 with a direction to re-assess the bills of entry. As directed by the Commissioner (Appeals) the bills of entry were finally reassessed on 16-2-2010. 7. The provisions of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section and the same shall be dealt with in accordance with the provisions of sub-section (2) : PROVIDED further that the limitation of one year or six months, as the case may be, shall not apply where any duty and interest, if any, paid on such duty has been paid under protest. PROVIDED ALSO that in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 25, the limitation of one year or six months, as the case may be, shall be computed from the date of issue of such order. PROVIDED ALSO that where the duty becomes refundable as a consequence of judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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