Home Case Index All Cases Customs Customs + AT Customs - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 524 - AT - CustomsRefund claim - time limit - The appellant paid duty in respect of Bills of Entry No.775758 ,768618 on 9.4.08 & 02.04.08 respectively.They filed refund claim on 21.4.09, the Board's Circular was issued on 28.4.2008 and the amending notification was issued on 1.8.2008. – Held that:- in the case of Uttam Steel Ltd. (2003 - TMI - 46706 - HIGH COURT OF JUDICATURE AT BOMBAY - Central Excise) even if the amendment is not to have retrospective effect, it would nevertheless have retroactive effect and in that view of the matter, the case of the petitioner's would be covered within the amended period of limitation and thus the petitioners would be entitled to rebate of duty. Appeal is allowed.
|