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2013 (12) TMI 1501 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus., dated 14-9-2007 - rejection on the ground of time bar - Held that: - there is reasonable cause for filing the refund claim on 1-12-2008 and the delay is properly explained, which is only of 3 days beyond control, and the same is hereby condoned. The matter is being remanded to the adjudicating authority to consider the claim of refund on merits - appeal allowed by way of remand.
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