VIKAS GLOBALONE LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant are in appeal against the impugned order wherein the refund of custom duty paid by them was denied on account of refund claim is barred by limitation. The facts of the case are that the appellant imported certain consignment of chemicals and filed bills of entry. The goods were assessed after loading certain value and duty was demanded accordingly. As the goods were required by the appellant, they cleared the goods on payment of excess duty but challenged the assessment before the Commissioner (Appeals). The Commissioner (Appeals) vide order dated May 28, 2008 set aside the assessment with a direction to re -assess the goods. In consequence to the order of the Commissioner (Appeals) dated May 28, 2008, the said order was challenged by the Revenue before this Tribunal in Appeal No. C/538/2009. This Tribunal vide Order No. A/113/11/CSTB/CI, dated February 28, 2011 confirmed the order of the Commissioner (Appeals) holding reassessment is to be done afresh. During the pendency of the appeal by the Revenue, the appellant filed a refund claim of the excess duty paid by them on February 18, 2009. It is pertinent to mention here that till February 18, 2009 reassessment as directed by the Commissioner (Appeals), vide the order dated May 28, 2008 was not done. The reassessment was done after filing the refund claim on February 16, 2010. Thereafter refund claim filed by the appellant was rejected as time barred on April 30, 2010 which was appealed against before the Commissioner (Appeals) who also dismissed their appeal holding that refund claim is time barred vide order dated January 28, 2011. Against the said order, the appellant is before me.

(2.) SHRI Ashok Singh, learned advocate for the appellant submitted that in this matter the Commissioner (Appeals) set aside the original assessed bills of entry vide the order dated May 28, 2008 with a direction to re -assess the bills of entry. The same was done only on February 16, 2010 and they have filed refund claim prior to that date. Therefore limitation of filing of refund claim shall start from February 16, 2010. In view of this submission, he prayed that the impugned order be set aside and the respondent be directed to sanction the refund claim.

(3.) HEARD both sides and considered the submissions.