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2021 (3) TMI 973 - HC - CustomsRefund of the Special Additional Duty of customs - rejection on the ground of time limitation - seizure of documents by the Directorate of Revenue Intelligence for which delay occurred - N/N.102/2007-Cus dated 14.09.2007 as amended by Notification No.93/2008-Cus dated 01.08.2008 - HELD THAT:- The petitioners plead “Lex non-cogit ad impossibilia” in filing of refund claims in time. According to the petitioners, they had to liaison with the Directorate of Revenue Intelligence to get copies of the Bills of Entries and since the Bills of Entries were not given to the petitioners in time, there was a delay in filing the refund claims. It is therefore submitted that seizure of documents by the Directorate of Revenue Intelligence cannot be against the petitioners. Denial of benefit of Notification No.102/2007-Cus dated 14.09.2007 as amended by Notification No.93/2008-Cus dated 01.08.2008 to the petitioners on the ground of limitation is not justified if the specified documents were seized by the officers of Directorate of Revenue Intelligence - in the present case, denial of refund claims based on the limitation prescribed under the Notification cannot be justified and imposed against the petitioner M/s.Kaamda Impex as all the documents of the said petitioner were admittedly seized as per the Mahazer dated 02.07.2013. The said writ petitioner could not have filed the refund claims in absence of the vital documents. The cases are remitted back to the second respondent to pass a fresh order of refund of the amounts paid by the petitioner at the time of import, if the said writ petitioner has otherwise satisfied the other requirements of Notification No.102/2007- Cus dated 14.09.2007 as amended by Notification No.93/2008-Cus dated 01.08.2008 - petition allowed by way of remand.
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