Page 155 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] OIL AND NATURAL GAS CORPORATION LTD. v. UNION OF INDIA 201

rules framed thereunder, this is certified that the burden of customs
has not been passed on by the importer to the buyer and that they ful-
fill the requirement of unjust enrichment.
(vi) Xerox copies of bills of entry bearing original endorsement of the con-
cerned Assessing Officer and the Deputy Commissioner finalizing the
assessment. The said bills of entry also bears the details of the duty
payment entry from Personal deposit account (PD) and dates thereof.
(vii) Copies of ITC Bond No. (1) 25/23-2-1987 (2) 27/27-2-1987 & (3)
3705/3-10-1986 which were operative at the relevant period and same
were cancelled later.
(viii) Undertaking dated 31-5-2018 for non-submission of original bills of
entry
(ix) Undertaking dated 31-5-2018 for non-submission of relevant ledgers
and duty payment challans.
(x) Undertaking dated 31-5-2018 for non-submission of NOC of ONGC
Dehradun.”
…………
“19. I find that, M/s. Oil and Natural Gas Corporation Ltd., Vadodara
have filed Special Civil Application No. 19096 of 2018 in High Court of Gu-
jarat, Ahmedabad challenging the legality, propriety and validity of the let-
ters dated 21-11-2017 and 16-7-2018 of the Deputy Commissioner (Refund),
Custom House, Kahdla, by which necessary documents were called for to
examine the aspect of “Unjust Enrichment”. Vide order dated 21-11-2019
Hon’ble High Court of Gujarat has adjourned the matter to 2-12-2019 and it
is held that no further time shall be granted. I find that, there is no stay in
the matter by the Hon’ble High Court of Gujarat to issue refund order on
merits, Therefore, I proceed to decide the matter on merits.
………….
TIME LIMIT :
21. I find that, in terms of the sub-section 1 (IB) (c) of the section 27 of the
Customs Act, 1962 where any duty is paid provisionally under Section 18 of
the Customs Act, 1962, the limitation of one year shall be computed from
the date of adjustment of duty after the final assessment thereof or in case
of re-assessment, from the date of such reassessment. The current applica-
tion submitted by the claimant vide letter dated 16-8-2017 was received on
21-8-2017. Therefore, the refund application is filed within the one year
time limit stipulated in the Section 27 of the Customs Act, 1962 from issu-
ance of Order-in-Assessment No. KDL/DC/NC/105/Gr.-V/2016, dated
23-1-2017. Therefore, the refund application dated 16-8-2017 is not hit by
bar of limitation of time provided in the Act ibid. Now I will discuss the
merits of the case.
………..
23. Following the judicial discipline and acting upon the directions of the
Commissioner of Customs (Appeal), in above said OIA dated 21-8-2013, the
Deputy Commissioner (Group V), Custom House, Kandla vide Order-in-
Assessment No. KDL/DC/NC/105/Gr.-V/2016, dated 23-1-2017 extended
the benefit of exemption of Notification No. l97/76-Cus., dated 2-8-1976

EXCISE LAW TIMES  15th April 2020  171