9911796707
TMI Blog2023 (10) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that the order of finalization of the provisional assessment is the relevant date for the purpose of claiming refund. In the case of INDIAN OIL CORPORATION LTD. VERSUS CC. (EXPORT), NEW DELHI [ 2014 (12) TMI 1047 - CESTAT NEW DELHI] where it was held that date of service of finalization of provisional assessment is the relevant date for this purpose. There is merit in the argument of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in the internal system as the date of finalization of provisional assessment. Learned Counsel has relied on the decision of Tribunal in the case of HINDUSTAN TIMES LTD.-1991 (56) ELT 856 (Tribunal). The said decision holds that the limitation in case of the refund has to be calculated from the date of service of order. Similar view has been held in case of HIND OFFSHORE PVT.LTD- 2022 (6) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l submission. we find that the Tribunal as has held that the order of finalization of the provisional assessment is the relevant date for the purpose of claiming refund. In the case of Indian Oil Corporation (supra) following has been observed. 2. The second issue is whether the refund arising out of completion of provisional assessment shall undergo the process of Section 27 when the refunds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process of Section 27 of the Customs Act, 1962 but is covered by the Section 18 of the said Act. However Section 18 has undergone amendment with effect from 13-7-2006 with necessary implication that even refund arising on completion of provisional assessment shall be governed by Section 27 of the said Act. By that amendment, bar of limitation as well as unjust enrichment are enacted to the law. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, it is also notice that revenue has been regularly serving the order of finalization of provisional assessment as can be seen from the letters dated 02.03.20218, 07.04.2018, 07.06.2018, 04.04.2018, 10.03.2017, 10.03.2017, 23.03.2017, 26.04.2017, 15.11.2017, 21.11.2017 and 21.11.2017 produced by the appellant. 7. In view of the above, we find merit in the argument of the appellants, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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