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2013 (8) TMI 163 - AT - CustomsRefund - Bar of limitation - whether the date of actual payment of duty is relevant or the date of banks stamp on the TR 6 challan is relevant for the purpose of deciding the limitation – Held that:- refund having been filed beyond the period of limitation of one year is barred by limitation - As per the provisions of notification No. 6/2008 refund of SAD has to be made within a period of one year from the date of payment of duty - We cannot change the said relevant date prescribed in the notification and cannot step into shoes of legislation – in this case where the duty was deposited on 10.12.07 and 4.12.07 and the bank has wrongly stamped the challans with the date stamp of 14.12.07 and 19.12.07 - duties were actually paid on 10th and 4th December of 2007 – appeal decided against the assessee.
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