2025-VIL-355-GUJ-CU
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CUSTOMS High Court Cases

Customs - Refund of SAD, Time limit, Provisional assessment – Revenue appeal challenging the order of the CESTAT holding that the refund claim filed by the respondent-assessee was not time-barred - Respondent had filed an application for refund of Special Additional Customs Duty (SACD) paid under Notification No. 102/2007-Customs dated 14.09.2007, as amended by Notification No. 93/2008-Customs dated 01.08.2008 – Dept rejected the refund claim on the ground that it was time-barred as it was not filed within one year from the date of payment of duty. The respondent's appeal was allowed by the CESTAT - Whether the time limit of one year from the date of payment of duty prescribed under the notification for filing the refund claim should be considered from the date of payment of provisional duty or from the date of finalization of the assessment – HELD - The CESTAT has rightly interpreted the provisions of Section 27(1B)(c) of the Customs Act, 1962 and the relevant notification in a harmonious manner - The High Court agreed with the observations of the Delhi High Court in the case of Pioneer India Electronics Pvt Ltd v. Union of India, which was followed by the CESTAT in the case of Suzuki Motorcycle India P. Ltd. v. C.C. (Import & General), New Delhi. The Delhi High Court had held that in cases where the assessment is provisional, the refund claim can be filed either within the limitation period specified under Section 27 of the Customs Act or within one year from the date of the actual payment of duty, whichever is longer – Further, the Circular No. 23/2010-Customs dated 29.07.2010, which stipulated that the refund claim should be filed within one year from the date of payment of duty, cannot override the statutory provisions of Section 27(1B)(c) which provides that the limitation period should be computed from the date of final assessment - the Revenue's reliance on the interpretation of the notification was contrary to the statutory provisions. Accordingly, the appeal filed by the Revenue is dismissed
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