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2015 (10) TMI 192 - AT - CustomsGoods mis-declared as prime Refund of differential duty demanded Consignment of appellant was stopped by DRI as goods were purportedly mis-declared as Prime and benefit of exemption under Notification No. 21/2002-Cus. was wrongly claimed Appellant were issued show cause notice for claiming wrong exemption and differential duty was demanded Appellant paid differential duty so demanded and thereafter filed application for refund of duty paid Refund amount was partly released against which appellant appealed before commissioner who rejected appeal Held that:- Appellant initially filed refund claim for amount however sanctioning authority disposed of refund for partial amount but in respect of balance amount neither rejected nor even disposed of and has not given any findings for this refund Since appellant admittedly filed refund claim for balance amount along with all documents, refund claim was well within stipulated time period of one year and same should not have been rejected on time bar On very same issue Delhi High Court in Sony India Pvt. Ltd. [2014 (4) TMI 870 - DELHI HIGH COURT] has held that in respect duty paid prior to amendment Notification No. 93/2008-Cus. one year period shall not apply Appellant correctly and legally entitled for refund claim Decided in favour of Assesse.
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