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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 ..... llate 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 refund claim when section 27 (1B) (c) of the Customs Act, 1962 provide the date of adjustment of duty after the final assessment or date of re-assessment, as the relevant date for computation of period of limitation? (ii) Whether in the facts and circumstances of the case, the CESTAT is right in allowing the appeal of the respondent? 2. The CESTAT has allowed the appeal filed by the respondent which was preferred against the order of rejection of refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 160645294 3109082 7 3561494/ 17.10.2013 2007283015/ 18.10.2013 08.10.2015 3333260 3312644.41 153866072 152914700 951372 8 6005546/ 03.07.2014 2009135927/ 04.07.2014 08.10.208 3160082 2790832.64 141278990 137136063 4142927 9 9727328/ 01.04.2013 2005886550/ 02.04.2013 08.10.2015 3651640 3568274.61 156245997 152678990 3567007 10 5603392/ 26.05.2014 2008831620/ 07.05.2014 08.10.2015 3171073 3017711.82 140949534 134754331 6195203 11 3615729/ 23.10.2013 2007324503/ 24.10.2013 08.10.2015 3154352 2996419.15 142592621 135453311 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final assessment thereof or in case of reassessment from the date of such reassessment. The adjudicating authority therefore after issuance of show-cause notice and considering the reply filed by the respondent-assessee, rejected the refund claim on the ground that the respondent-assessee filed the refund claim after one year from the date of final assessment between 07.10.2015 to 20.10.2015. 3. Being aggrieved, the respondent-assessee preferred appeal before the CESTAT which was allowed by relying upon the decision of Indian Oil Corporation reported in 2014 (308) ELT 169 by observing as under: "5. We have considered the rival submission. we find that the Tribunal as has held that the order of finalization of the provisional assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter is unable to make self-assessment under sub-section (1) of section 17 and makes a request in writing to the proper officer for assessment; or (b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test; or (c) where the importer or exporter has produced all the necessary documents and furnished full information but the proper officer deems it necessary to make further enquiry; or (d) where necessary documents have not been produced or information has not been furnished and the proper officer deems it necessary to make further enquiry, the proper officer may direct that the duty leviable on such goods be assessed provisionally if the importer or the exporter, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Act, it is clear that once the provisional assessment is done and the assessee is entitled to the refund claim, then he has to make application within a period of one year under section 27 read with section 27(1B) of the Act. 7. It is pertinent to note that the adjudicating authority while considering the reply filed by the petitioner has observed in para 14.4 of the order dated 20.03.2017 while rejecting the refund application of the petitioner as under: "14.4 I have also gone through the defence submission dated 08.02.2017, additional submission dated 07.03.2017 and oral submission made by them during the course of personal hearing on 27.02.2017, I find that the claimant has also pleaded that their letter dated 19.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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