TMI Blog2015 (4) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Singh International Vs. Commissioner of Customs (General), Mumbai and Polyglass Acrycle Mfg. Co. Pvt. Ltd. Vs. Commissioner of Customs (Import), Mumbai [2015 (4) TMI 937 - CESTAT MUMBAI], in which reliance was placed on the Hon'ble High Court of Gujarat judgement in the case of Commissioner of Central Excise Vs. AIA Engineering Ltd [2010 (9) TMI 555 - GUJARAT HIGH COURT ]. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d claim was filed before the authorities in Baroda Commissionerate, whereas the refund claims were required to be filed with Nhava Sheva Customs. In respect of these Bills of Entry the claim was filed within time before Baroda Commissionerate. However, in respect of two other Bills of Entry dt. 18.12.2008 and 15.12.2008, the refund claim was filed in Baroda Commissionerate on 29.12.2009 i.e. beyon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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