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2017 (11) TMI 167 - AT - CustomsImplementation of order - Refund claim - whether the second refund claim filed by the appellant on 03/09/2010 (formal) is hit by limitation or otherwise? - Held that: - the first refund claim was filed on 18/07/2007 which went into litigation and had to be decided by the first appellate authority on 23/12/2009 in favor of the appellant. As a consequence of such an order, Revenue authorities should have suo motu granted the refund if they have not filed an appeal against such order - the Board’s circular No.275/37/2K-CX. 8A dt. 02/01/2002 as amended by Board’s circular No.96/1/2017-CX.I dt. 10/03/2017 would apply in this case. Division Bench of this Tribunal in the case of Lorenzo Bestonso Vs. CC(Imports), Nhava Seva [2014 (9) TMI 984 - CESTAT MUMBAI], on a similar situation has held that there being a consequential relief, it was incumbent upon the Revenue to refund the amount deposited during the investigation. Appeal allowed - decided in favor of appellant.
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