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TMI Blog2013 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... elm Textiles India Pvt. Ltd. (here in after referred to as Appellant) has filed this appeal against rejection of their refund claim by the lower authority. 2. The brief facts of the case are that appellant filed the said refund claim on 21.09.2011 along with the requisite documents i.e. Bill of Entry No. 864954 dated 28.05.2010, TR-6 Challan dated 01.06,2010, along with copy of order in original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 249) E.L.T. 337(Mad.). 4. The Ld. Authorised Representive appearing for the Revenue submits that in this case Bill of Entry was filed by the appellant and there after assessment was done, Additional commissioner of customs has passed the order dated 26.08.2010 and appellant had sufficient time to file the claim within 1 year from date of payment of duty. Since the amount was paid as duty, the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case. Since the duty was paid 01.06.2010 and refund was filed on 26.09.2011 case is hit by the time limitation as provided under the Custom Act. Accordingly the Commissioner (Appeal) has rightly rejected their appeal on the ground of time bar. The case laws cited by the appellant are not applicable to the present case as facts in these cases are distinguishable from the present case. 6. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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