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2017 (6) TMI 929 - AT - CustomsRefund of SAD - time limitation - Section 27 of the CA, 1962 - Circular No. 06/2008-Cus. dated 28/04/2008 - Held that: - limitation has to be computed on or after 30/11/2010, being the month of November, when the goods were finally sold under the concerned Bill of Entry No. 93 dated 04/11/2009 - the Id. Commissioner (Appeals) have erred in rejecting the refund claim on the ground of limitation relying on the Circular No. 06/2008-Cus. dated 28/04/2008 under Section 27 of the CA, 1962 - refund allowed - appeal allowed - decided in favor of appellant.
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