Refund Barred by Limitation When Bill Not Provisionally Assessed: CESTAT Mumbai

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

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