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2013 (12) TMI 1349 - CESTAT MUMBAIDenial of refund claim - Import made in 1986 - Goods released on payment of redemption fine - Bar of limitation - Held that:- appellant has imported the goods in 1986 and paid the duty and redemption fine at the time of clearance, the said order was challenged by the appellant before the Commissioner (Appeals). Till date, neither the appellant tried to obtain a copy of the order of Commissioner (Appeals) even after they got the communication in 2005 that the appeal has been decided in the year 1987 nor the order of 1987 passed by the Commissioner (Appeals) is on record. In the absence of the fate of the assessment, refund claim is not maintainable. We have further observed that the goods have been imported in 1986 and refund claims was filed in the year 2005-06 which is highly time barred - in the absence of the fate of their assessment refund claim is not maintainable - Decided against assessee.
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