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2015 (7) TMI 222 - AT - CustomsDenial of refund claim - Bar of limitation - Held that:- refund claim of the Appellant has been rejected as time barred under Section 27 of the Customs Act, 1962 on the ground that the OIA passed by the First Appellate Authority was upheld by CESTAT. In this regard, it is relevant that the Hon'ble Delhi High Court in the case of CC, ICD, New Delhi Vs Chandra Prabhu International Ltd (2014 (3) TMI 640 - DELHI HIGH COURT) has held that the refund of anti dumping duty will be covered under the provisions of Section 9AA of the Customs Tariff Act and that the provisions of Section 9A(8) of the Customs Tariff Act has got only extremely restricted application. - refund claim cannot be rejected as time barred under Section 27 of Customs Act, 1962 in the absence of any Rules of limitation framed under Section 9AA(2)(i) of Customs Tariff Act. A reasonable period has to be considered as appropriate for filing refund claim. As other refund claims of anti dumping duty of the Appellant after issuing of corrigendum were sanctioned to the Appellant, it has to be held that the refund claim filed by the Appellant is not time barred, when anti dumping duty after issue of corrigendum dt.31.03.2011 to Notification No.30/2011-Cus, dt.14.07.2010, became without authority of law. - Decided in favour of assessee.
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