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2017 (6) TMI 883 - AT - CustomsRefund of SAD - rejection on the ground that refund claims were filed after the expiry of one year as stipulated in N/N. 102/2007-Cus as amended by N/N. 93/2008-Cus dt. 01/08/2008 - Held that: - The clauses of N/N. 93/2008, specifically states that the 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 - the respondent had filed refund claims on 26/03/2014 while the duties were paid in respect of one Bill of Entry on 26/03/2013 and in respect of another on 21/03/2013 - refund rejected. The provisions of the General Clause Act, 1897 does indicate that the day on which the duty has been paid has to be excluded for arriving at the period of one year for filing of the refund claims - in this case, the date of payment of duty i.e. 26/03/2013 has to be excluded for computing the period of one year as per the N/N. 93/2008 Appeal allowed - decided partly in favor of appellant.
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