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TMI Blog2015 (7) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dt.26.04.2013 after a period of 2 years from the OIA No.07/AC/ICD/IMP/2011, dt.20.01.2011. The First Appellate Authority has rejected the refund claim on the basis of Hon ble Apex Court s decisions in the case of Priya Blue Industries Ltd Vs Commissioner of Customs (Preventive) 2004 (172) ELT 45 (SC) and Collector of Central Excise, Kanpur Vs Flock (India) Pvt. Ltd 2000 (120) ELT 285 (SC). 3. Shri R. Subramanya, learned Advocate appearing on behalf of the Appellant argued that once the original refund claim of anti dumping duty was filed corrigendum to Notification No.30/2011-Cus, dt.14.07.2010 was not issued as per F.No.354/95/2010-TRU, dt.31.03.2011. That refund claim became due as a result of corrigendum dt.31.03.2011. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgued that the Appellant has not contested the original assessment which has also been upheld by CESTAT and accordingly, the refund claim filed by the Appellant as time barred under Section 27 of Customs Act, 1962. 5. Heard both the sides and perused the case records. The refund claim of the Appellant has been rejected as time barred under Section 27 of the Customs Act, 1962 on the ground that the OIA passed by the First Appellate Authority was upheld by CESTAT in Appeal No.E/555/2011. In this regard, it is relevant that the Hon'ble Delhi High Court in the case of CC, ICD, New Delhi Vs Chandra Prabhu International Ltd (supra) has held that the refund of anti dumping duty will be covered under the provisions of Section 9AA of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de, under Section 9AA(2) of the CTA. Thus, Section 9A(8) would operate to incorporate Section 27 of the Customs Act only as far as may be applicable, in absence of rules on limitation, until they are made/alongside the rules once made. 19. Section 27 of the Customs Act is to be incorporated? through this provision, as regards refund claims w.e.f. 1st Jan., 1995, only as far as may be applicable, i.e. as far as is not covered by Sections 9A and 9AA of the CTA. As concluded earlier, since Section 9AA of the CTA is a complete code, Section 9A(8) has extremely restricted application in its allusion to provisions of the Customs Act, so far as may be in their application to the CTA itself." 6. In view of the above law laid down by Hon'ble D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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