TMI Blog2020 (3) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... reason that they have filed an application for rectification of the Bill of Entry under Section 149 read with Section 154 of Customs Act, 1962, and the same has not been disposed of which compelled the appellant to file the refund claim. HELD THAT:- Considering the application under Section 149 the refund cannot be held as time barred. The department has not given any response to their applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) upheld the rejection of the refund claim in respect of Special Additional Duty paid at the time of assessment of Bill of Entry. The refund was claimed on the ground that the same was not payable in terms of Notification No. 21/2012-cus dated 17.03.2012. The refund claim was rejected being time bar. 2. Shri. M. Pandya, Learned Counsel appearing on behalf of the appellant submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n disposed of which compelled the appellant to file the refund claim. Therefore, considering the application under Section 149 the refund cannot be held as time barred. We find that the department has not given any response to their application under Section 149 which is directly related to the present refund matter. In this position, I am of the view that the department must first dispose of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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