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2015 (10) TMI 33 - AT - CustomsDenial of refund claim - Bar of limitation - Held that:- There is a mode of claim of refund prescribed by law. We do appreciate the difficulties of the appellant as to prevention to produce original document in support of claim of refund. But we fail to understand why appellant did not keep its refund claim alive before the adjudicating authority as and when shipment was made when as early as in 1999 it was aware that there arose liability towards Cess under the above Act till that was declared by the High Court of Madras in the judgement reported in [2008 (7) TMI 117 - HIGH COURT MADRAS] as not leviable. Therefore, it can be said that all on a sudden 513 shipping bills shall not entitle the appellant to refund which is barred by limitation. Therefore, on that count, appellant fails to succeed - appellant has no claim to get the refund against all these shipping bills. However, we appreciate difficulty of appellant as to filing of original documents for the reason advanced by appellant and no leviability of Cess. But we do not consider it proper to hold contrary to the bar of limitation prescribed by law relating to refund. - Decided in favour of assessee.
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