9911796707
TMI Blog2021 (12) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... , the refund claim cannot be rejected on the ground of limitation. Appeal allowed - decided in favor of appellant. - CUSTOMS APPEAL NO: 88697 OF 2013 - A/87248/2021 - Dated:- 29-11-2021 - MR ASHOK JINDAL, MEMBER (JUDICIAL) AND MR C J MATHEW, MEMBER (TECHNICAL) Shri Vishal Agarwal, Advocate for the appellant Shri Manoj Das, Assistant Commissioner (AR) for the respondent ORDER The appellant is in appeal against the order of rejection of refund claim filed under Notification No. 102/2007 dated 14 th September 2007. 2. The facts of the case are that at the time of importation of goods the bill of entry was provisionally assessed on 29th March 2011 and the appellant paid duty accordingly. The bill of entry could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tlink Network Systems Ltd v. Commissioner of Central Excise, Goa by Interim Order No. 78/2019 dated 15 th July 2019 and the matter is pending. 5. Heard the parties and considered the submissions. The facts which are not in dispute are a) That the goods were provisionally released on 29th March 2011; b) Till 27th February 2012 the bill of entry was not finally assessed and refund claim has been filed on 4th April 2012. 6. For better appreciation of fact that the final assessment was pending till 27th February 2012 as the internal correspondence which incorporated below 7. As regards the case laws relied upon by the Learned Authorised Representative, the same are not identical to the facts of the case. In none of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to final assessment. Ultimately, the duty payable is determined and decided by final assessment and the said determination is mandatory, when provisional assessment is made. Difference between the final duty payable and provisional duty paid will either result in a demand or a refund. Until final assessment is done, the duty paid is merely provisional and not fully ascertained or quantified. It can fluctuate. 32. The reason why Explanation II to Section 27 refers to final assessment and not provisional assessment is apparent and logical. Till final adjudication order is passed and duty is ascertained, quantum of the duty paid or payable is uncertain. The amount of refund will be determinable upon final assessment and not earlier. Even wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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