One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially: CESTAT [Read Order]

The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially.

Shital Ispat Pvt Ltd, the appellant filed an appeal on the question for refund of Special Additional Duty (SAD) in terms of notification no. 102/2007-Cus, the time limit of one year for filing the refund is applicable from the date of payment of duty or in the case of provisional assessment from the date of a final assessment of the bill of entry.

Shri Rahul Gajera, counsel appeared on behalf of the appellant submitted that the issue is covered by this tribunal judgment in the case of Bharat Ship Breakers Corporation and others vide wherein it was held that “the limit of one  year for filing refund is reckoned from the date of a final assessment of bill of entry and not from the payment of duty.”

Shri G. Kirupanandan, Assistant Commissioner (AR) appearing on behalf of the revenue reiterated the finding of the impugned order. 

A Single member bench comprising Mr Ramesh Nair, Judicial Member held that “ I have carefully considered the submissions made by both the sides and perused the records. I find that in principle this tribunal has taken a view in the case of Bharat Ship Breakers Corporation and others vide order dated 27.03.2023 wherein, in the identical case it was opined that one year period for filing the refund shall be taken from the date of finalization of the bill of entry in a case where initially the assessment was made provisional.”

The CESTAT directed to re-considered the matter after verifying the provisional assessment and final assessment of the bill of entry and also taking into consideration the above-cited tribunal’s judgment in the case of Bharat Ship Breakers Corporation and others.

While allowing the appeal, the CESTAT set aside the impugned orders.

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