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2011 (2) TMI 886 - CESTAT, AHEMDABADRefund claim - Exemption Under Notification No. 102/2007-Cus dated 14.09.2007 - Refund claim was filed after expiry of one year from the date of payment of import duty violating condition 2(c) of Notification No. 102/2007-Cus dated 14.09.2007 - no specific time limit has been prescribed for filing a refund application under Notification No. 102/2007-Cus - whether the normal time-limit of six months prescribed in Section 27 of the Customs Act, would apply - The Board specifically states that time limit under Section 27 would not be automatically applicable - Since the provisions of Section 27 is not applicable, the decision seems to have been taken to incorporate the condition of one year in the notification itself - Obvious conclusion that can be arrived at is that if the period prior to this date the time limit would not be applied - Appeal is allowed with consequential relief to the appellants.
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