TMI Blog2017 (6) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned Bill of Entry No. 93 dated 04/11/2009 - the Id. Commissioner (Appeals) have erred in rejecting the refund claim on the ground of limitation relying on the Circular No. 06/2008-Cus. dated 28/04/2008 under Section 27 of the CA, 1962 - refund allowed - appeal allowed - decided in favor of appellant. - C/2/2012-CU[SM] - Final Order No. 70524/2017 - Dated:- 19-5-2017 - Mr. Anil Choudh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 30/06/2011, observing that the appellant have fulfilled all the conditions laid down in Notification No. 102/2007 dated 14/09/2007 under which the claimant been filed on the basis of CA certificate regarding justification of having borne the concerned additional duty for which the refund is claimed. The Assistant Commissioner further found that the claim is not hit by the clause of unjust enrich ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 93 dated 04/11/2009 finding that the same is time barred under Section 27 of the Customs Act, 1962. 3. Being aggrieved by the said order appellant preferred appeal before Id. Commissioner (Appeals) who have been pleased to reject the appeal and uphold the rejection of refund in part on the ground of limitation. 4. Being aggrieved the appellant is in appeal before this Tribunal. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly, he prays for allowing the appeal with consequential benefits to the appellant. 5. Heard the Id. A. R. for Revenue, who relied on the impugned order. 6. Having considered the rival contentions and on perusal of the facts on record, I hold that the Id. Commissioner (Appeals) have erred in rejecting the refund claim on the ground of limitation relying on the Circular No. 06/2008-Cus. dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
