After current Budget , Refund claim can be filed after one year

Earlier limit for filing refund claim under section 27 of Customs Act is increased from Six months  to one year.

Customs should issue assessing order indicating the excess duty refundable

There is  a Public Notice  issued  by Chennai Customs House  for provisional  assessment and refund of duty ,if any. Reproduced below.

OFFICE OF THE COMMISSIONER OF CUSTOMS (PORT)

CUSTOM HOUSE, NO.33, RAJAJI SALAI, CHENNAI - 1

                             

                                        PUBLIC NOTICE NO. 45 /2004

Sub:- Refunds Settlement – reg.

******

Attention of all Importers, Exporters, CHAs and the trade are invited to the procedure of filing refund claims in the case of Provisional assessments.  It has come to notice that the refund claims are being filed with AC/DC(Refund) for refund of duty on the import consignments which are assessed provisionally by the Group under Sec.18 of Customs Act, 1962. In the case of provisional assessments, the refund of duty arises only after final assessment is made.  Explanation II of Section 27(1) of the Customs Act, 1962 provides that

“Where any duty is paid provisionally under Section 18, the limitation of one year or six months, as the case may be, shall be computed from the date of adjustment of duty after the final assessment there”.  

In other words, the final duty is computed only at the time of final assessment of P.D. cases.    It is therefore advised to file refund claim with AC/DC(Refunds) only after finalisation of provisional assessments and issue of proper orders by the Assessing Groups indicating the excess duty refundable.

All concerned are, therefore, directed to ensure that all Refund Claims are filed with AC/DC(Refund) only after finalisation of the provisional assessment and relevant orders are issued by the Appraising Groups.  Refund claims relating to cases involving provisional assessments shall not be entertained directly in Refund Section.

                                                                                                                     Sd/-

S.Misc.9/2004-Refund                                                                                                                         (B.S.V. MURTHY)

Custom House,                                                                                                            COMMISSIONER OF CUSTOMS

Chennai.                                                                                                                                                         EXPORTS

Dated: 10.3.2004.

(ATTESTED)

(PARVATHI KAILASAM)

DEPUTY COMMISSIONER OF CUSTOMS (REFUNDS)