9911796707
TMI Blog2021 (12) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... no further requirement of challenging the assessment of bill of entry. As regard the ground of rejection made by learned Commissioner (Appeals) of time bar, the refund was filed by the appellant on 27.10.2016 and Notification reducing the rate of ADD was issued on 29.01.2016. Firstly, there is no time limit provided in the section 9A sub section (2) clause (b) for claiming refund, therefore, the appellant have filed the refund claim within reasonable time i.e. one year. The appellant are entitled for the refund. Since the lower authority have not examined the factual aspect of the refund, the refund needs to be processed by verifying the documents - Appeal allowed by way of remand. - Customs Appeal No.10519 of 2019 - A/12578/2021 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claim immediately after the Notification No. 04/2016-CUS was issued whereby the ADD rate was reduced, therefore, there is no question of time bar. As regard, the assessment of bill of entry, he submits that since the refund is provided in the provision of ADD i.e. Section 9A sub-section (2) clause (b) of the Customs Tariff Act, therefore, there is no need to challenge the assessment of bill of entry. He submits that on the identical issue, that whether the assessment of bill of entry need to be challenged for claiming the refund of ADD when the same is reduced by Notification, has been considered in various judgements. He placed reliance on the following judgements: Abad Insulation P. Ltd. 2015 (324) ELT 199 (Tri. Ahmd.) Enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... travelled beyond the scope of the show cause notice which is the foundation of the case. Despite giving the above finding, on examination of the merit and facts of the case, I find that the issue that whether the assessment of bill of entry needs to be challenged in order to claim the refund of differential ADD arising due to the reduction of rate of ADD by Notification. In my view, there is no need to challenge the assessment as the Section 9A sub section (2) clause (b) itself has provision for refund in case of ADD. Therefore, the refund is arising as per the provision referred above, therefore, there is no further requirement of challenging the assessment of bill of entry. As regard the ground of rejection made by learned Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
