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2022 (9) TMI 1073 - AT - CustomsRefund of CVD - rejection of refund claim on the ground of time limitation - merits of the case, not gone into - non-speaking orders - HELD THAT:- There is no dispute that after adjudication / assessment, the appellant did remit the CVD plus BCD and the same was not under protest and, as could be seen from the pleadings as well as the orders of both the lower authorities, the said adjudication / assessment had reached finality for the same reason. This happened perhaps in the year 2008 and since then, there is nothing available on record to suggest that the appellant had litigated directly or indirectly and that its litigation was pending before any of the authorities including CESTAT. There is also no whisper about intimating the Revenue about the pendency of any litigation before any fora in this regard. It was nearly after ten years that the judgement of the Hon’ble Apex Court in M/s. Enterprises International Ltd. [2017 (4) TMI 80 - SC ORDER] was passed, which the appellant is trying to take advantage of by claiming that its application for refund is within one year from the date of the above judgement. This is clearly an afterthought, which cannot be accepted, since the scope of Section 27 ibid. is limited to the claimant who pursues by means of litigation before higher authorities and hence, any third person cannot derive any benefit out of the same. The appellant having slept over its right for nearly ten years, cannot take shelter as it has taken, which is not permitted under law - Appeal dismissed.
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