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TMI Blog2017 (1) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... im and longer of two periods i.e. the period specified under section 27 or the Notification dated 01.08.2008 read with Circular No. 23/2010-Cus. dated 29.07.2010 would be applicable for the purpose of computing the limitation period - appeal allowed - decided in favor of appellant. - Customs Appeal No. C/56296/2013-Cu [DB] - 50072/2017 - Dated:- 5-1-2017 - Mr. S. K. Mohanty, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) Mr. Shankey Agarwal (Advocate) for the Appellant Mr. S.K. Sheoran, DR for the Respondent ORDER Per S. K. Mohanty This appeal is directed against the impugned order dated 05.11.2012 passed by the Commissioner of Customs (Appeals), New Delhi, upholding rejection of refund claim filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (India) Electricals Pvt. Ltd. vs UOI reported in 2014 (301) ELT 59 (Del) to state that in case of provisional assessment of duty, the time limit for filing of the refund application should be reckoned from the date of finalization of such provisional assessment. 4. On the other hand, the Ld. AR appearing for the Respondent reiterates the findings recorded in the impugned order and relied on the Final Order No. C/A/52671-52672-CU(DB) dated 28.07.2016 passed by this Tribunal in the case of Bangalore Fluid Systems Components (P) Ltd., to state that refund application is barred by limitation of time. 5. Heard both sides and perused the records. 6. Notification No. 102/07-Cus dated 14.09.2007 exempts goods from payment of SAD leviable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The issue involved in this case is no more res integra in view of the judgment of Hon ble Delhi High Court in the case of Pioneer India Electronics Pvt. Ltd. (supra), wherein it has been held that limitation period in case of provisional assessment must be computed from the date after the finalization of refund claim and longer of two periods i.e. the period specified under section 27 or the Notification dated 01.08.2008 read with Circular No. 23/2010-Cus. dated 29.07.2010 would be applicable for the purpose of computing the limitation period. Relevant paragraph in the said judgment is extracted below. 38. In view of the above discussion, we feel that it will be proper to harmoniously construe and interpret notification dated 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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