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2017 (5) TMI 687 - AT - CustomsRefund of SAD - time limit stipulated in N/N. 93/2008 dt. 01/08/2008 - denial of refund claim on account of time bar - Held that: - even if a time limit is prescribed by Notification, the same has to be reckoned from the date of payment of duty - In the present case, since the SAD has been paid by the appellant prior to 01/08/2008, there is no hesitation to hold that the refund claims are filed within time - rejection of refund claims is unjustified - appeal allowed - decided in favor of appellant.
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