CESTAT upheld dismissal of time barred appeal against sanction of SAD Refund

Commissioner of Customs (Exports) Vs Indian Oil Corporation Limited (CESTAT Chennai)

Brief facts are that IOCL filed the refund claim for refund of 4% special additional duty in terms of Notification No.102/2007-Cus dated 14.09.2007. After due process of law, the original authority sanctioned the refund claim. Against such

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