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2022 (6) TMI 1139 - AT - CustomsRefund claim of Special Additional Duty (SAD) - rejection on the ground of time limitation - refund claim has been rejected without issuing a Show Cause Notice or without granting an opportunity of personal hearing - HELD THAT:- It is clear from the findings recorded by the Adjudicating Authority that the appellant has filed the refund claim within the prescribed time limit of one year from the date of payment of duty, however, before a wrong forum. It is the settled position of law that when a refund claim is filed before a wrong forum, within the statutory time-limit, the date on which the claim was originally filed has to be taken as the date of filing of the refund claim. In the case of SUN PHARMACEUTICAL INDUSTRIES LTD. VERSUS UNION OF INDIA [2016 (8) TMI 1515 - DELHI HIGH COURT] a similar issue was considered. It was held that when a refund application is made within the prescribed time-limit before a wrong forum and subsequently filed before the correct authority/forum, the original date of filing of the claim has to be taken for computing the time-limit of one year. The rejection of refund on the ground of time-bar cannot be justified. The impugned order rejecting the refund claim is set aside. However, the matter requires to be remanded to the Original Authority who shall process the refund claim on merits - Appeal allowed by way of remand.
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