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2016 (3) TMI 467 - AT - CustomsRejection of refund claim - Period of limitation - Appellant submitted and acknowledged refund claim on 30.9.2010 and thereafter they made correspondence with the department and recasted refund was again submitted on 15/2/2012 - Revenue contended that in the register there is no entry in the name of the importer towards filing the claim on 30/9/2010, therfore refund claim filed by the importer is time- barred - Held that:- from the copy of acknowledgement no doubt can be raised that the said acknowledgement is fake or forged. Even in the Adjudication order as well as in the Commissioner (Appeals) order there is no charge of any wrong doing or forgery as regard the acknowledgement of the filing of refund claim with the Custom department.Also, I do not agree with the lower authorities' contention that as general practice file number is mentioned on the acknowledgement. Once the appellant has been given acknowledgement unless until this held to be fake or forged, the said acknowledgement has to be accepted as proof of filing the refund claim. Therefore, acknowledgement submitted by the appellant should be taken as proof of filing refund claim and if that is so, it is well within stipulated time period and should not be rejected as time barred. - Matter remanded back
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