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2015 (3) TMI 1074 - AT - CustomsDenial of refund of SAD - Bar of limitation - whether the appellants are eligible for refund of SAD claimed in respect of timber imported and sold by them in the domestic market - Held that:- in addition to non admissibility analysis relating to cenvat credit, another ground had been taken for rejecting the refund claim. This ground is that refund claims were not filed within one year from the date of payment of SAD to Customs Department. In the case of Indian Timbers, date of payment of duty was 13.05.2008 and date of filing the refund claim is 13.05.2009. According to General Clauses Act, for calculation of one year, the date on which duty was paid has to be omitted since it has to be calculated ‘from the date of payment’. Once it is done, the calculation of one year period has to be made from 14.05.2008 and in such a case the claim has to be considered as filed on the date on which one year would have been over. Therefore the claim has to be considered as filed within the period of limitation - Decided in favour of assessee.
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