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BHARGAV D. KARIA, NIRAL R. MEHTA
Commisioner – Appellant
Versus
Shirdi Steel Traders – Respondent
ORDER :
Bhargav D. Karia, J.
1. Heard learned advocate Mr.Utkarsh R. Sharma for the appellant.
2. By this Appeal under Section 130 of the Customs Act, 1962 (for short ‘the Act’) the appellant-revenue has proposed the following substantial questions of law arising out of the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (CESTAT) vide order dated 23rd June, 2023 passed in Customs Appeal No.10506 of 2014:
(ii) Whether in the facts and circumstances of the case, the Ld. Tribunal was correct in the eyes of Law and on facts by holding that "the refund filed in the instant case is well within the time as prescribed under Notification No. 102/2007-Cus and refund is not time-barred.”
3. 1. The respondent filed an application before the Assistant Commiss
The limitation period for refund claims under the Customs Act is determined from the date of final assessment, not the date of provisional duty payment.
The time limit for filing a refund claim under Notification No. 102/2007 is computed from the date of final assessment, not from the date of payment of duty.
The date of service of the final assessment order is the critical date for determining the limitation period for filing refund claims under the Customs Act.
The central legal point established in the judgment is the determination of the applicability of Section 27A of the Customs Act, the grant of interest on the belated refund of Special Additional Duty....
The limitation period for refund claims under the Central Excise Act can be adjusted based on the time spent before an incorrect authority.
Since the provisions of section 11B of the Act are not applicable to the claim of refund made by the petitioner, the limitation prescribed under the said provision would also not be applicable and th....
The court ruled that entitlement to interest on refund under the Customs Act requires proper application in statutory form, with interest only applicable post-crystalization of the refund amount.
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