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2016 (4) TMI 50 - CESTAT MUMBAI

2016 (4) TMI 50 - CESTAT MUMBAI - TMI - Period of limitation - Refund claim filed in terms of Notification No. 102/2007-Cus, dated 02.07.2010 within one year at ICD Dadri instead of CFS Mulund - Customs authority of ICD Dadri forwarded refund application to CFS Mulund but was rejected being time bared on the ground that at the time of receipt of refund application from ICD Dadri to CFS Mulund, the prescribed time limit was expired - Held that:- by following the ratio of order passed by the Tribu .....

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(J) For the Appellant : Shri Ashok Kumar Singh, Adv For the Respondent : Shri M K Mall, Asstt. Commr. (AR) ORDER Per Ramesh Nair The appeal is directed against the Order-in-Appeal No. 275/MCH/AC/CRARS/2012 passed by the Commissioner of Customs (Appeals) Mumbai-I. 2. The fact of the case is that the appellant filed a refund claim in terms of Notification No. 102/2007-Cus. dated 02.07.2010 within one year at ICD Dadri instead of CFS Mulund. However, the Customs authority of ICD Dadri forwarded re .....

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Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise Vs. AIA Engineering Ltd. 2011 (21) S.T.R. 367 (Guj.) held that if the refund claim for the first time filed within time before different authority it cannot be said that the filing of refund is time barred. 4. On the other hand, Shri M.K. Mall the Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by b .....

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