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2008 (4) TMI 267 - AT - CustomsRefund – limitation - in a letter dated 19-1-2005 addressed to the Deputy Commissioner of Customs (DEPB Section), the appellants requested for recredit of the BCD amount in their DEPB as also for refund of the other duties of Customs – refund claim filed on 30-3-2005was rejected as time-barred - held that, refund claim made in proper format beyond limitation period, is to be treated as in continuation of earlier claim which was made in letter within time limit – refund is not time-barred
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