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2014 (10) TMI 370 - CESTAT MUMBAIDenial of refund claim - Bar of limitation - Unjust enrichment - Held that:- Refund claim can be filed in consequence of any judgment decree, or direction of the appellate authority within six months. In this case, it is on record that the order of Commissioner (Appeals) dated 28-5-2008 was challenged by the Revenue before this Tribunal. Therefore, the assessment of bills of entry were still in dispute before this Tribunal at the time of filing the refund claim. This Tribunal has set aside the original assessment of bills of entry vide order dated 28-2-2011 and said order has been accepted by the department. Therefore, as per the provisions of Section 27 of the Customs Act, 1962, the limitation for filing the refund claim shall start from 28-2-2011 and within six months from 28-2-2011, the appellant can file the refund claim. In these circumstances, I hold that the refund claim filed by the appellant is within time - Decided in favour of assessee.
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