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TMI Blog2022 (9) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant Shri Dharmendra Kanjani, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant have filed the bills of entry for import of various scraps from Reliance Industries Ltd., the unit of Reliance Jamnagar SEZ, Jamnagar. Due to certain circumstances, the appellant were unable to lift the full quantity of goods as mentioned in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner (Appeals) upheld the Order-In-Original on the ground that there is no reassessment of bills of entry but it is only an amendment under Section 149 according to the refund claim filed after one year from the date of payment of duty. Shri Anshul Jain, learned counsel appearing on behalf of the appellant submits that period for refund of duty should be taken from the date of am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. He submits that only in case of reassessment, the period starts from the date of reassessment order otherwise in other case the limitation of one year is taken from the date of payment of duty. In the present case, since there is no reassessment, the relevant date should be taken from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in the case of Keshari Steels - 2000 (115) ELT 320 (Bom.) wherein, it was held that if the refund is arising out of correction of clerical or arithmetical error under Section 154 of the Customs Act, the period of one year provided under Section 27 is not applicable to such case. The said judgment has been upheld by the Hon'ble Supreme Court reported at Keshari Steels - 2000 (121) ELT A139 (SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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