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2020 (3) TMI 380 - AT - CustomsRefund of SAD - refund was claimed on the ground that the same was not payable in terms of Notification No. 21/2012-cus dated 17.03.2012 - refund rejected on the ground of time limitation. The appellants contention is that the refund cannot be said to time barred, for the reason that they have filed an application for rectification of the Bill of Entry under Section 149 read with Section 154 of Customs Act, 1962, and the same has not been disposed of which compelled the appellant to file the refund claim. HELD THAT:- Considering the application under Section 149 the refund cannot be held as time barred. The department has not given any response to their application under Section 149 which is directly related to the present refund matter - In this position, the department must first dispose of the application of the appellant filed under Section 149 read with Section 154 and thereafter, should reprocess the refund claim. Matter remanded to the adjudication authority to first decide the application under Section149, thereafter, reprocess the refund claim - appeal allowed by way of remand.
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