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2014 (1) TMI 121 - AT - CustomsRefund of additional duties of customs (SAD) paid on imported goods - Notification No. 102/2007-Cus., dated 14-9-2007 - Held that:- refund claim in respect of disputed 26 bills of entry were filed on 4-11-2009 i.e. within one year. It is only after department took the view that the bills of entry were provisionally assessed that the respondent had withdrawn the refund claim and filed subsequently on bills of entry finally assessed. We find no infirmity in the view adopted by the Commissioner (Appeals), that inasmuch as the original refund claim was well within time, withdrawal of the same and subsequently filed will not affect the limitation provided under the law. The date of original filing of refund is required to be taken as the date of filing refund claim. As such, he has rightly set aside the impugned order of the lower authorities and have directed the lower authorities to scrutinise the refund claim as per law and if found in order, sanction the same. No infirmity is found in the order - Decided against Revenue.
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