CESTAT determined refund claim's limitation period starts from ...

Customs Duty Refund Claim Valid When Filed Within Limitation Period After Final Assessment Under Section 27 and 18

March 3, 2025

Case Laws Customs AT

CESTAT determined refund claim's limitation period starts from final adjudication date (13.10.2015), not provisional assessment date. Refund application filed on 30.11.2015 was within limitation under Section 27 of Customs Act. Regarding unjust enrichment, Chartered Accountant's certificate validly demonstrated duty burden was not passed to customers. Lower authorities erred in dismissing CA certificate without cogent reasons. Appellant's accounting records showed excess duty paid on raw materials was not incorporated into final product costs. CESTAT held appellant entitled to refund as requirements under Section 18 of Customs Act were satisfied and unjust enrichment doctrine not applicable. Appeal allowed with consequential relief.

View Source

← Previous Next →

CESTAT determined refund claim's limitation period starts from ...

Customs Duty Refund Claim Valid When Filed Within Limitation Period After Final Assessment Under Section 27 and 18

March 3, 2025

Case Laws Customs AT

You may also like:

Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

Refund of Customs Duty - Period of limitation - the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the...

Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held...

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

Refund claim of Special Additional Duty (SAD), under Customs Act, in lieu of sales tax - rejection on the ground of time limitation - The Hon’ble High Court has clearly...

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application...

Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

Applicability of the time period (limitation) to claim refund of Special Additional Duty (SAD) - Merely because Section 27 of the Customs Act provides for a period of...

Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

Refund claim - time limitation - claim was delayed by a period of 4 days - Since the acknowledgment of the refund application was given on 18.2.2014, i.e. within one...

Quick Updates: