2026-VIL-1616-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Computation of limitation period for refund claim under Section 27(1B)(c) for provisionally paid duty, Date of communication versus date of passing order, Proof of service requirements - Respondent imported non-coking coal assessed provisionally. Order-in-Original dated thirtieth April 2014 finalized provisional assessment directing refund of. Respondent filed refund claim on thirteenth May 2015 - Department rejected as time barred contending limitation ran from thirtieth April 2014 - Whether limitation period of one year under Section 27(1B)(c) for refund of provisionally paid duty is computed from date order is passed or from date order is communicated to the assessee - HELD - Limitation period runs from date order is communicated to person entitled to refund, not from date order is passed. Communication is essential element for limitation to commence as assessee cannot be bound by order before knowledge thereof - Mere despatch without proof of delivery is insufficient. Burden lies on Revenue to prove service as per prescribed method. Assessee's postal cover bearing postal department seal establishing receipt on tenth June 2015 cannot be disputed by bare surmise that it may have contained other correspondence. Refund claim filed fifteenth May 2015 falls within one year from tenth June 2015, the date of communication - The Order-in-Appeal allowing refund claim is upheld and the Revenue appeal is dismissed
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GST & Customs updates: Sep'26
By CA Vivek Jalan

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