JUDGMENT :

[Vibhu Bakhru, J.]

1. The Revenue has filed the present appeal under Section 130 of the Customs Act, 1962 (hereafter the ‘Customs Act’) impugning an order dated 14.10.2020 – Final Order No.C/A/51573/2020-CU(DB), hereafter the ‘impugned order’ – passed by the Customs Excise & Service Tax Appellate Tribunal (hereafter the ‘Tribunal’) in Customs Appeal No.52739/2019.

2. The principal controversy involved in the present appeal is that, whether the respondent’s claim for refund of tax was beyond the period of limitation as prescribed under Section 27 of the Customs Act. Although the customs duty was reassessed by the Adjudicating Authority pursuant to the respondent prevailing before the Commissioner of Customs (Appeal); the benefit of reduction of duty was denied to the respondent on the ground that its application for refund was beyond the period of limitation. It is the Revenue’s case that since the duty was initially paid on the enhanced value without protest, the respondent’s claim for refund, which was made beyond the period of one year from the date of payment of duty, is barred by provisions of Section 27(1) of the Customs Act.

3. The respondent claims that it had paid