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2017 (3) TMI 404 - CESTAT CHENNAICondonation of delay - Refund claim - SAD - N/N. 102/2007-Cus. dt. 14.9.2007 as amended by N/N. 98/2008-Cus. dt. 1.8.2008 - rejection on the ground that refund claim has been filed beyond the prescribed period permitted in the said notification - Held that: - Notification says that “importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer before the expiry of one year from the date of payment of the said additional duty of customs” - There is no provision for condonation of this prescribed period anywhere in the N/N. 102/2007-Cus. or in any of the amendments made thereto. Nor is there any such provision for condonation of delay in filing the refund claim available anywhere in the CEA, 1944 or the Rules made thereunder - Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay - delay not condoned - appeal dismissed - decided against appellant.
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