Drive India Enterprise Solution Ltd. Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that refund claim of excess CVD paid after completion of one year from date of payment of duty as well as the date of relevant judgement is barred by limitation. Accordingly, appeal of assessee dismissed.
Facts- M/s. Drive India Enterprise Solutions Limited, the appellant imported mobile phones during the period from 30.01.2014 to 20.11.2014 and paid CVD at the rate of 6%. However, pursuant to the Hon’ble Supreme Court judgment in the case of M/s. SRF Ltd. Vs. Commissioner of Customs, Chennai reported as 2015 (318) ELT 607 (SC), appellant vide letter dated 25.11.2019 filed refund application u/s. 27(1)(a) and 27(1)(b) of the Customs Act, 1962 in respect of excess duty of Rs.8,36,11,598/- paid (excess CVD paid).
The department formed an opinion that order of self-assessment itself is an order of assessment as per section 2(2) of the Customs Act, 1962, and it hold good unless an order of reassessment under Section 17(4) of the Customs Act, 1962 is issued against it. Hence refund in the instant case is not maintainable, when the assessee did not challenge the assessment order (self assessment) which has already attained finality. In view of the above, the refund application dated 25.11.2019 was alleged to neither be maintainable nor admissible. Hence refund application dated 25.11.2019 praying for refund of Customs duty amounting to Rs.8,36,11,598/- was proposed to be rejected. The said proposal was accepted by original adjudicating authority. The appeal against the said order has been dismissed vide Order-in-Appeal No. 06/2022 dated 28.01.2022. Being aggrieved, the present appeal is filed.
