2019 (4) TMI 142

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..... AR) and Shri Manoj Kumar, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew This appeal of M/s Hariyana International Pvt Ltd against order-in-appeal no. 10 & 11/2010/MCH/AC/CRARS /2010 dated 6th January 2010 of Commissioner of Customs (Appeals), Mumbai - I assails the setting aside of the sanction of refund of special additional duty of Rs. 19,78,153/- and of Rs. 9,54,145/- t .....

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..... some of the sales had occurred more than a year after the goods were cleared. The exemption is effected through refund upon evidencing of discharge of VAT liability and section 27 of Customs Act, 1962 prescribes time-limit of one year from the relevant date beyond which it cannot be claimed. To the extent that the impugned order has rendered a finding on the ineligibility, the sanction of refund b .....

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