Home Case Index All Cases Customs Customs + AT Customs - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 988 - AT - CustomsDenial of refund claim - SAD - Notification No. 102/2007 dt. 14.9.2007 - Bar of limitation - Held that:- As far as filing of refund claims within the statutory time limit but filed before the wrong authority is concerned, the issue already stands decided by the Tribunal in the case of Singh International Vs. Commissioner of Customs (General), Mumbai and Polyglass Acrycle Mfg. Co. Pvt. Ltd. Vs. Commissioner of Customs (Import), Mumbai [2015 (4) TMI 937 - CESTAT MUMBAI], in which reliance was placed on the Hon'ble High Court of Gujarat judgement in the case of Commissioner of Central Excise Vs. AIA Engineering Ltd [2010 (9) TMI 555 - GUJARAT HIGH COURT ]. Therefore, refund of ₹ 2,58,412/- is allowed. - As regards the remaining 2 Bills of Entry in which the refund claim was filed beyond the period of 1 year the refund is rejected, in view of the statutory time limit laid in the law. - Decided partly in favour of assessee.
|