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2012 (11) TMI 449 - CESTAT BANGALORETime Expired Refund claim - Held that:- Appellants paid duty at higher rate than what was applicable, and they have woken up after several years and sought for refund in 2009 and did not succeed before the original authority and also before the Commissioner (Appeals). They have attempted to reopen the issue by invoking provisions under Section 149. Section 149 gives discretionary power to Customs authorities for amending the documents in certain circumstances. This provision cannot be used to revive a time expired refund claim - no interference with the order of the Commissioner (Appeals) - appeal is, therefore, rejected.
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