Gabriel India Ltd Vs Commissioner of Customs (CESTAT Mumbai)
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai dismissed the appeal filed by Gabriel India Ltd against the rejection of a ₹3,21,650 refund claim. The Tribunal upheld the view that the refund application was time-barred under Section 27 of the Customs Act, 1962, since the corresponding bill of entry was not provisionally assessed under Section 18 but finalized under Section 17.
The dispute arose from imports of aluminium ingots made between May 2017 and April 2019, for which the company sought exemption under Notification No. 85/2004-Cus dated 31 August 2004. The goods were cleared provisionally while the eligibility for exemption was under verification. For most of the 88 bills of entry, duties were paid “under protest” and later refunded after finalization in August 2019. However, for one bill of entry (No. 4387273 dated 13 December 2017), involving ₹3,21,650, the authorities recorded finalization on 27 December 2017.
The original authority rejected the refund claim filed on 10 June 2019, holding it was beyond the statutory limitation period. On appeal, Gabriel India argued that it had not been informed of the finalization date, which allegedly occurred only after an internal report in June 2019, and therefore, the refund should not be treated as time-barred. The Commissioner (Appeals) dismissed this argument, stating that the company would have been notified of finalization through the ICEGATE system.
