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Appellant refrained from filing refund claim by CBIC circular till SC verdict – Period till SC verdict not includible in limitation
Case Law Details
- Case Name
- Variety Lumbers Pvt. Limited Vs Commissioner of Customs (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Variety Lumbers Pvt. Limited Vs Commissioner of Customs (CESTAT Ahmedabad)
The refund claim was admittedly not filed within the period of one year as prescribed in paragraph 2 of clause C of Notification No. 102/2007-Cus dated 14.09.2007 and the same stands filed within a period of one year from the date of order of Hon’ble Supreme court. Further it is on record that appellant regularly filed the refund and department had not granted the refund after the period of 2009 on the ground that one of the condition of the Notification that refund of SAD would be entitled only if the imported goods ...
