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2017 (8) TMI 301 - AT - CustomsRefund of SAD - time limitation - N/N. 102/2007 dated 14.09.2007 - rejection on the ground that the refund claim was filed after one year from the date of import of goods - Held that: - the refund claims in all these appeals pertain to the period of after 01.08.2008 - the judgement of the Hon’ble Gujarat High Court in the case of Indian Oil Corporation Ltd. Vs. UOI [2011 (12) TMI 540 - GUJARAT HIGH COURT] is squarely applicable to the facts of the present case, whereunder it is held that the limitation prescribed for refund cannot be extended - appeal dismissed.
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