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2013 (12) TMI 89 - AT - CustomsRefund claim - Benefit of Notification No. 102/2007, dated 14-9-2007 - Revenue rejected refund claim as per time limit prescribed under Notification No. 102/2007 - Held that:- at the time of payment of duty, Notification No. 102/2007, dated 14-9-2007 was in force and in the said notification, for filing the refund claim no time-limit was prescribed. The time-limit for filing the refund claim was prescribed by Notification No. 93/2008, dated 1-8-2008 and the said notification has not been implemented retrospectively. Therefore, the Notification No. 93/2008 is not applicable in the case of refund claim filed against the duty paid prior to 1-8-2008. Hence, the rejection of the refund claim on the ground of time bar is not sustainable at all - Decided in favour of assessee.
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