CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Customs Miscellaneous Application No. 86620 of 2024 (on behalf of respondent)

IN Customs Appeal No. 86424 of 2022 (Arising out of Order-in-Appeal No. PUN-CT-APPII-000-078-2020-21 dated

17.02.2021 passed by the Commissioner (Appeals-II), Central Tax, Pune)

M/s Krupadeep Traders .… Appellant

106, Hemmady Regency, Opp. SBI, Malbhat, Margao, Goa – 403 601 Versus The Commissioner of Customs, Pune-I …. Respondent

41-A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 AND Customs Appeal No. 86424 of 2022 (Arising out of Order-in-Appeal No. PUN-CT-APPII-000-078-2020-21 dated

17.02.2021 passed by the Commissioner (Appeals-II), Central Tax, Pune)

M/s Krupadeep Traders .… Appellant

106, Hemmady Regency, Opp. SBI, Malbhat, Margao, Goa – 403 601 Versus The Commissioner of Customs, Pune …. Respondent E-Wing, 4^th Floor, GST Bhavan, 41-A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 APPEARANCE:

Shri H.K. Hirani, Consultant for the Appellant Shri L.B. D’costa, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

FINAL ORDER NO. A/85423/2026 Date of Hearing: 16.03.2026 Date of Decision: 16.03.2026 Per: S.K. Mohanty This miscellaneous application has been filed by the Revenue for change of name and address of the respondent from “The Commissioner of Customs, Pune-I, 41-A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001” to “The Commissioner of Customs, Pune, E-Wing, 4^th Floor, GST Bhavan, 41-A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001”. The prayer made by Revenue is considered and accordingly, the miscellaneous application is allowed. The changed name and address of the respondent is substituted in the cause title of this appeal.

2. Heard both sides and examined the case records.

3. The appellant had exported “Western Ghats Bauxite-Indian Origin” to Yokohama Port, Japan. The Shipping Bills filed by the appellant were provisionally assessed, for non-availability of the chemical test report and the final invoice. The provisionally assessed shipping bills were finalized vide Orders dated 27.02.2014 and 05.03.2014 by the proper officer. As a consequence of final assessment of the shipping bills, the duty determined amounting to Rs.14,05,634/- and Rs.10,90,772/- respectively were by the appellant. Subsequently, the appellant had contended that duty paid by it during the course of provisional assessment was not required to be paid and accordingly, it had challenged the final assessment orders by way of filing of appeal before the learned Commissioner (Appeals). The learned Commissioner of Customs (Appeals), Pune vide the order dated 15.02.2016 had allowed the appeal with consequential benefit in favour of the appellant. As a consequence of the favourable order passed by the learned Commissioner (Appeals), the appellant had filed a refund application before the jurisdictional Customs authorities on 26.02.2020, claiming refund of the excess duty paid by it. The refund application filed by the appellant was rejected by the original authority on the ground of limitation, holding that as per the provisions of Section 27 of the Customs Act, 1962, the refund application was required to be filed within one year from the date of order passed by the Commissioner (Appeals) and that since the refund application was filed beyond such statutory period, the same is barred by the limitation of time. The appeal filed against the rejection of refund application was also upheld by the learned Commissioner (Appeals), Central Tax, Pune vide the impugned order dated

17.02.2021. Feeling aggrieved with the said impugned order, the appellant has preferred this appeal before the Tribunal.

4. The impugned order dated 17.02.2021 was assailed by the appellant on the ground that its case falls under Section 26 of the Customs Act, 1962 and since the refund application was dealt with by the Department under Sectio