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2017 (11) TMI 1123 - HC - CustomsRefund claim - bank guarantee furnished - time limitation - EPCG Scheme - Held that: - The Commissioner (Appeals) allowed the appeal filed by the petitioner and set aside the order passed by the respondent dated 25.4.2011. Further, the Commissioner (Appeals) directed that status quo to be maintained till the petitioner produces EODC and once it is produced and if it is found to be in order, the amount recovered by encashing the bank guarantee should be refunded - Therefore, now calling upon the petitioner to approach the Assistant Commissioner (Refunds) is presumably with an intention to reject the said application as being time barred, as the Assistant Commissioner (Refunds) is likely to take a stand that the application should have been filed for refund within one year from the date of payment of duty. Bond furnished by appellant shall stand cancelled - Bank guarantee less administrative charges to be refunded - petition allowed - decided in favor of petitioner.
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