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2013 (12) TMI 176 - AT - CustomsRefund claim of Additional duty of Customs - Refund claim of SAD - Limitation - The appellants paid the duty when the Notification 93/2008 dated 1-8-2008 was not in operation - Therefore, the payment of duty in this case is not bound by Notification 93/2008 as the Notification came into force only on 1-8-2008 - Any payment of duty made after 1-8-2008, refund of the same shall be entitled, if the same is filed within one year but the duty is payable pursuant to Notification 102/2007 dated 14th September ‘07 prior to 1-8-2008, the limitation period is not applicable in the ratio laid down by the Hon’ble Supreme Court in the case of Suchitra Components Ltd. Decisions of the Tribunal as well as of the Hon’ble Apex Court particularly in the case of Suchitra Components Ltd. v. CCE, [2007 -TMI - 1061 - SUPREME COURT OF INDIA], and AUDIOPLUS Versus COMMISSIONER OF CUSTOMS (IMPORTS), RAIGAD [2010 (11) TMI 361 - CESTAT, MUMBAI ] - It was held that beneficial circular to be applied retrospectively while oppressive circular applicable prospectively - Thus, the impugned order rejecting the refund claim of the appellant holding time bar, is set aside - Decided in favour of assessee.
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