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2015 (12) TMI 1379 - CESTAT BANGALORE

2015 (12) TMI 1379 - CESTAT BANGALORE - TMI - Refund claim for the Special Additional Duty (SAD) - Bar of limitation - Held that:- Notification No.102/2007-Customs did not have any provision relating to time limit within which the refund claim has to be filed. The Notification was amended on 01/08/2008 and the time limit of one year was prescribed for filing the refund claim. Since the SAD refund claim was filed by the appellant in April 2008, the refund claim was to be considered in accordance .....

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dvocate For the Respondent : Shri Pakshi Rajan, Asst. Commissioner(AR) ORDER Per : B.S.V.MURTHY The refund claim for the Special Additional Duty (SAD) paid by the appellant has been rejected on the ground that the claim is barred by limitation. The SAD was paid in April 2008 and refund claim was filed in May 2009. During the relevant time, Notification No.102/2007-Customs did not have any provision relating to time limit within which the refund claim has to be filed. The Notification was amended .....

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