2016 (9) TMI 1370

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..... itional Due (SAD) and refund was involved, statutory interdicts could not be varied or altered by mere executive instructions and circulars - appeal dismissed - decided against Revenue. - CUSAA 25/20 .....

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..... the refund claim was time-barred having regard to circulars 6/2008-CUS dated 28.04.2008. The CESTAT was of the opinion that in such matters where the payment of Special Additional Due (SAD) and refun .....

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