TMI BlogRefund of CVD - rejection of refund claim on the ground of time limitation - It was nearly after ten...Refund of CVD - rejection of refund claim on the ground of time limitation - It was nearly after ten years that the judgement of the Hon’ble Apex Court in M/s. Enterprises International Ltd. [2017 (4) TMI 80 - SC ORDER] was passed, which the appellant is trying to take advantage of by claiming that its application for refund is within one year from the date of the above judgement. This is clearly an afterthought, which cannot be accepted, since the scope of Section 27 ibid. is limited to the cla..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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