9911796707
TMI Blog2023 (1) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... ating Authority, came to be upheld. 2. Brief facts, that are relevant and undisputed, inter alia are that the appellant imported Vitamin Premixes from its parent company, which were to be used as raw materials in the trial products such as biscuits, chocolates, etc.; that four Bills-of-Entry were filed for clearance; that the appellant also paid Basic Customs Duty (BCD) on provisional assessment basis since the transaction between the appellant and its parent company was a related party transaction; that the Department directed the production of clearance from the inspecting authority namely, the Food Safety and Standard Association of India (FSSAI); that the above inspecting authority found that the label on the goods indicated that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is: whether the rejection of refund claim of the appellant, as confirmed in the impugned Order-in-Appeal, is in order? 7. After going through the impugned Order-in-Appeal, I find that the First Appellate Authority has confirmed the rejection of refund only on the ground that the refund claim of the appellant was hit by the provisions of Section 26A (3) ibid. This finding is specifically challenged by the appellant since, according to it, the claim for refund was under Section 27 only. 8.1 The provisions of Section 26A and 27 of the Customs Act operate in different situations: Section 26A (1) specifically covers the refund of import duty in certain cases where the imported goods are found to be defective or not in conformity with the sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 27 ibid., the limitation (of one year), if at all, would apply from the date of adjustment of duty after the final assessment thereof. I find that even there is no dispute that the Revenue authorities have not passed the final assessment order as yet, as could be gathered from the grounds-of-appeal. 10. In view of my above discussions, I am of the considered view that the authorities below have erred in rejecting the refund claim, in a haste, even before a final assessment could be made as required under law. 11. For the above reasons, the impugned order cannot sustain and hence, the same is set aside and the appeal is allowed with consequential benefits, if any, as per law. (Order pronounced in the open court on 30.01.2023)< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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