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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Commissioner of Customs, Jamnagar (Preventive – Appellant
Versus
Lakshmi Steel Rolling Mill – Respondent
ORDER :
(BHARGAV D. KARIA, J.)
1. Heard learned advocate Mr.C.B.Gupta 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 8th December, 2023 passed in Customs Appeal No.11434 of 2014:
(i) Whether the time limit of one year from the date of payment of duty prescribed under sub-paragraph(c) of Paragraph 2 of Notification No. 102/2007-Custom dated 14.09.2007 as amended vide Notification No. 93/2008-Customs dated 01.08.2008 for filing refund claim is to be considered from the date of payment of duty or from the date of finalisation of assessment in case where the assessment is provisional ?
(ii) Whether in the facts and circumstances of the case, the CESTAT is right in allowing the appeal of the Respondent, even when the Respondent had filed refund claim beyond one year from the date of payment of duty?
3. The respondent filed an application before the Assistant Commissioner, Customs Division, Bhavnagar for refund of
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 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 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 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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