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2015 (11) TMI 889 - AT - CustomsRefund claim - Notification No. 102-2007-Cus. dated 14.09.2007 - Refund of SAD - Held that:- subject refund claim was initially filed on 11.07.2012, which was within the time limit of one year, as specified in Notification No. 102/2007-Cus dated 14.09.2007. It is the claim of the Respondent that the said refund claim was taken back by them at the request of Customs officer. However, this fact is not coming out from the records. The claim was resubmitted on 27.05.2013, by which time, the time limit of one year prescribed in the notification had clearly expired. It is observed that the time limit for filing refund claim has not been extended under any law, rules or notification. Therefore, the time limit prescribed under Notification No. 102/2007-Cus dated 14.09.2007 will be squarely applicable in the instant case. It is well settled law that the provisions of the notification has to be construed strictly. Further, the 9 Member Bench of the Hon ble Supreme Court in the case of Mafatlal Industries Limited vs. UOI [1996 (12) TMI 50 - SUPREME COURT OF INDIA], held that all claims for refund has to be preferred and adjudicated upon as per the provisions of Section 11B of the Central Excise Act, 1944 or Section 27 of the Customs Act, 1962. Therefore, time limit of one year prescribed under Section 27 of the Customs Act, 1962 will also be applicable in the instant case. The case law relied upon by the Respondent is not applicable to this case as the facts of this case are different. The issue in the said case was sanction of provisionally assessed Bills of Entry which is not the case herein. - Decided in favour of Revenue.
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