Order Date – 15 December 2023

Parties: Principal Commissioner of Customs Vs M/s Lava International Limited

Facts –

• The Respondent, M/s Lava International Limited, based on order the Supreme Court in SRF Limited Vs. Commissioner of Customs filed the refund claim for differential CVD, along with manually reassessed Bills of Entry, wherein CVD was leviable @ 1%.
• The refund sanctioning authority sanctioned the claim noting that the Bills of Entry had been reassessed, and the claims were filed well within one year from the date of such reassessment. Further the Chartered Accountant certificates were submitted to satisfy the requirements of unjust enrichment under Section 28D.

Issue –

• Whether refund can be claimed by the respondent on Bills of Entry amended under Section 149 of the Customs Act, 1962 and Whether the said refund claims are time-barred?

Order –

• The Tribunal observed that the issue is no longer res integra. The Principal Bench of this Tribunal in the respondent importer’s own case had considered these two issues in detail and held as “it would be seen that the Bombay High Court held that the question of refund would arise only when the assessment order is rectified. Further it was held in the case that the Commissioner (Appeals), therefore, committed no illegality in holding that the refund claims were not barred by time.”
• It has also been brought to our notice that the aforesaid order of the Tribunal has attained finality, as no appeal has been filed. In view of the same, the appeals filed by the Department is dismissed.