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2014 (4) TMI 1160 - HC - CustomsRefund claim - time bar - Did the Tribunal fall into error in rejecting the appellant’s claim for refund of ₹ 5,76,180/- on the ground that in terms of Notification No. 102/2007, the application is time barred? Held that: - the period of limitation of one year was to be calculated based upon the date of payment of the S.A.D. and not based upon the date of further sale or payment of VAT, was held to be erroneous. At least as far as the undisputed amounts with respect to the 5 bills of entry are concerned, requires to be allowed. So far as the 6th bill of entry is concerned, appellant asserts that the C.B.E. & C. Circular No. 16/2008 paragraph (viii) covers the aspect and that payments made by clearing or forwarding agents to satisfy VAT demands would also fall in the legitimate claim that can be pressed by importers - the refund application of the appellant with respect to bill of entry dated 5-11-2007 for the sum of ₹ 82,123/- is hereby remitted to the Assistant Commissioner of Customs (Refund), ICD, Tughlakabad, New Delhi, for verification and appropriate orders. Appeal partly allowed.
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