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TMI Blog2024 (6) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... ation provided such order of assessment is communicated to the assessee. Therefore, the Tribunal has rightly taken into consideration the various documents intimating the respondent assessee about the finalization of provisional assessment communicated by the respondent. There are no infirmity in the impugned order of the Tribunal and no question of law much less any substantial question of law arises - appeal dismissed. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Appellant(s) No. 1 : Mr CB Gupta (1685) For the Opponent(s) No. 1 : None ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. This appeal is filed under section 130 of the Customs Act, 1962 [for short the Act ] by the appellant-Revenue proposing the following substantial question of law arising out of the order dated 25.08.2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad [for short CESTAT ] in Customs Appeal No. 12326 of 2018: (i) Whether the CESTAT is right in holding that date of service of finalization of provisional assessment is the relevant date for computation of period of limitation for filing r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 7139310 12 9651747/ 22.03.2013 2005824134/ 26.03.2013 08.10.2015 3413153.2 3242553.73 121847591 115757324 6090267 13 3249824/ 12.09.2013 2007046497/ 13.09.2013 20.10.2015 3072092 2936808.15 126548968 120976253 5572715 14 3325533/ 20.09.2013 2007121440/ 24.09.2013 07.10.2015 3171666 3019477.81 148273795 140948752 7325043 15 5296506/ 24.04.2014 2008610173/ 26.04.2014 07.10.2015 3525072 3368150.68 176731721 168864423 7867298 16 5030872/ 27.03.2014 2008409667/ 29.03.2014 08.10.2015 3448646.1 3269405.04 175845176 166705793 9139383 Total Amount of Refund (In Rs.) 77898646 2.2 The respondent-assesseee filed refund application for the excess duty paid on 26.10.2016 after submitting certificates dated 07.09.2016 issued by M/s. Joshi, Patel, Bhatt Co., Chartered Accountant stating that as required for examination of the principle of unjust enrichment before sanction of the refund under sections 27 and 28D of the Act wherein it was certified that the amount of custom duty paid against the Bills of Entry was shown as refund of custom duty under the head Receivables in the books of account and therefore, incidence of excess custom duty paid has not been passed on to the customers. 2.3 The Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 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, Therefore before 31-7-2006, the refund arising upon completion of the provisional assessments is not intended by law to undergo the test of limitation as well as unjust enrichment in terms of law laid down by the Hon ble High Court of Delhi in the case of the present appellant reported in 2012 (282) E.L.T. 368 (Del.). Following the ratio laid down therein, appeal of the appellant is allowed and the refund is payable to the appellant . In view the above, we find that the case of the appellant is covered by the aforesaid decisions an date of service of finalization of provisional assessment is the relevant date for this purpose. 6. Learned AR has argued that the information regarding finalization was known to the appellant and they could have assessed the dome through the ICEGATE, however, 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 02.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im, may make an application in such form and manner as may be prescribed for such refund to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, before the expiry of one year, from the date of payment of such duty or interest: (1B) Save as otherwise provided in this section, the period of limitation of one year shall be computed in the following manner, namely: (a) in the case of goods which are exempt from payment of duty by a special order issued under sub- section (2) of section 25, the limitation of one year shall be computed from the date of issue of such order; (b) where the duty becomes refundable as a consequence of any judgment, decree, order or direction of the appellate authority, Appellate Tribunal or any court, the limitation of one year shall be computed from the date of such judgment, decree, order or direction; (c) where any duty is paid provisionally under section 18, the limitation of one year shall be computed from the date of adjustment of duty after the final assessment thereof or in case of re-assessment, from the date of such re-assessment. 6. On perusal of the above provisions of the Act, it is clear that once the provisional assessment i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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