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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 ..... partment. Therefore, as per the provisions of Section 27 of the Customs Act, 1962, the limitation for filing the refund claim shall start from 28-2-2011 and within six months from 28-2-2011, the appellant can file the refund claim. In these circumstances, I hold that the refund claim filed by the appellant is within time - Decided in favour of assessee. - C/216/2011-MUM - Final Order No. A/280/2012-WZB/C-IV(SMB) - Dated:- 27-9-2012 - Shri Ashok Jindal, Member (J) Shri Ashok Singh, Advocate, for the Appellant. Shri V.R. Kulkarni, Deputy Commissioner (AR), for the Respondent. ORDER Appellant are in appeal against the impugned order wherein the refund of custom duty paid by them was denied on account of refund claim is ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Against the said order, the appellant is before me. 3. Shri Ashok Singh, ld. advocate for the appellant submitted that in this matter the Commissioner (Appeals) set aside the original assessed bills of entry vide order dated 28-5-2008 with a direction to re-assess the bills of entry. The same was done only on 16-2-2010 and they have filed refund claim prior to that date. Therefore limitation of filing of refund claim shall start from 16-2-2010. In view of this submission, he prayed that impugned order be set aside and respondent be directed to sanction the refund claim. 4. On the other hand, Shri Kulkarni, ld. AR submitted that in this case the assessment of bills of entry was set aside by the Commissioner (Appeals) on 28-5-2008. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny educational, research or charitable institution or hospital, before the expiry of one year; (b) in any other case, before the expiry of six months, from the date of payment of duty and interest, if any, paid on such duty, in such form and manner as may be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty and interest, if any, paid on such duty in relation to which such refund is claimed was collected from, or paid by him, and the incidence of such duty and interest, if any, paid on such duty had not been passed on by him to any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the refund claim. This Tribunal has set aside the original assessment of bills of entry vide order dated 28-2-2011 and said order has been accepted by the department. Therefore, as per the provisions of Section 27 of the Customs Act, 1962, the limitation for filing the refund claim shall start from 28-2-2011 and within six months from 28-2-2011, the appellant can file the refund claim. In these circumstances, I hold that the refund claim filed by the appellant is within time. 9. In view of this, I set aside the impugned order and allow the appeal with consequential relief. The adjudicating authority is directed to consider the bar of unjust enrichment and shall pass the order in accordance with law within 30 days of the communication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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