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2018 (12) TMI 1487 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus dated 14.09.2007 - rejection of refund on the ground that the same has been filed after the prescribed time limit of one year from the date of payment - whether there is any time limit prescribed by law for filing the refund claim of additional duty of Customs as stands exempted vide the N/N. 102/2007? Held that:- The refund in question was filed on 31.03.2017, i.e. much beyond the amended Notification and also the Customs Act itself contains a provision about claim of refund of duty in Section 27 thereof - Apparently and admittedly none is the fact of the present Appeal. It is also not the case that Notification 93/2008 has been repealed. In absence thereof also, Section 27 of Customs Act prescribes a period during which refund of any type can be claimed. The refund claim of additional duty due to the exemption flowing out of N/N. 102/2007 has to be filed within one year in view of the subsequent N/N. 93/2008-Cus which still holds good and also in view of Section 27 of the Customs Act, 1962 - the Commissioner(Appeals) has committed an error while giving an expanded interpretation qua limitation to favour assessee - appeal allowed - Claim of refund rejected.
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