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2016 (5) TMI 498 - AT - CustomsPeriod of limitation - Refund claim - Filed beyond the time limit prescribed as per Notification No. 93/2008-Cus., dated 1-8-2008 - Held that:- it is observed that the appellant has filed refund claim under Notification No. 102/2007-Cus., dated 14-9-2007 wherein no time has been prescribed for filing refund claim. Therefore, the rejection of refund claim as time-barred is unsustainable and the impugned order is set aside. - Decided in favour of appellant with consequential relief
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