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2016 (4) TMI 50 - CESTAT MUMBAIPeriod of limitation - Refund claim filed in terms of Notification No. 102/2007-Cus, dated 02.07.2010 within one year at ICD Dadri instead of CFS Mulund - Customs authority of ICD Dadri forwarded refund application to CFS Mulund but was rejected being time bared on the ground that at the time of receipt of refund application from ICD Dadri to CFS Mulund, the prescribed time limit was expired - Held that:- by following the ratio of order passed by the Tribunal in appellant's own case reported in [2015 (4) TMI 937 - CESTAT MUMBAI] based on the judgment of Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise Vs. AIA Engineering Ltd. [2010 (9) TMI 555 - GUJARAT HIGH COURT], if the refund claim for the first time filed within time before different authority it cannot be said that the filing of refund is time barred. - Decided in favour of appellant
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