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International Refrigeration Corporation Versus C.C., New Delhi

2016 (5) TMI 498 - CESTAT NEW DELHI

Period of limitation - Refund claim - Filed beyond the time limit prescribed as per Notification No. 93/2008-Cus., dated 1-8-2008 - Held that:- it is observed that the appellant has filed refund claim under Notification No. 102/2007-Cus., dated 14-9- .....

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(SM) - Final Order No. A/52698/2015-Cus (SM) - Dated:- 26-8-2015 - Shri Ashok Jindal, Member (J) None, for the Appellant. Shri M.S. Negi, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order rejecting the refund claim o .....

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im is beyond the period of limitation. Accordingly, same was rejected. Aggrieved from the said order, appellant is before me. 2. None appeared on behalf of the appellant nor is there any request for adjournment. On perusal of the record, I find .....

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