INDIAN OIL CORPORATION LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal has been filed by the appellant against OIA No. COMMR(A)/250/VDR -I/2012, dt. 30.04.2012 passed by the Commissioner (Appeals) Vadodara. First appellate authority has upheld the OIO No. Ref./779/AC.D -IV/BP/2011 -12, dt. 21.12.2011 under which a refund claim of Rs. 21,20,013/ - was rejected by the adjudicating authority as time barred under the provisions of Section 27, read with Section 18, of the Customs Act, 1962.

(2.) SHRI W. Christian (Advocate) appearing on behalf of the appellant argued that the refund claim of the appellant is not time barred. It was his case that after finalization of provisional assessment, as per letter dt. 22.02.2008 written by Deputy Commissioner of Central Excise & Customs, Division -IV, Vadodara -I, appellant was found to have excess paid an amount of Rs. 21,20,013/ -. It was the case of the appellant that in case of duty found to be paid in excess at the time of provisional assessment, Revenue was required to refund the amount without any refund application filed by the appellant. That as no refund application is required to be filed hence the refund of the appellant cannot be considered as time barred. He relied upon the following case laws in support of his arguments: -

(3.) THE two bill of entries mentioned above were finally assessed on 21.6.1999 and 15.6.1999 by the Appellate Commissioner of Customs at Vadinar Port. Final duty assessed was Rs. 5,71,84,514/ - and Rs. 10,12,97,546/ - respectively, which entitled the respondent -assessee to refund of Rs. 70,18,150/ - and Rs. 10,74,261/ - (total Rs. 80,92,411/ -).