Refund claim of excess CVD filed after one year is rejected as time barred

Drive India Enterprise Solution Ltd. Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that refund claim of excess CVD paid after completion of one year from date of payment of duty as well as the date of relevant judgement is barred by limitation. Accordingly, appeal of assessee dismissed.

Facts- M/s. Drive India Enterprise Solutions Limited, the appellant imported mobile phones during the period from 30.01.2014 to 20.11.2014 and paid CVD at the rate of 6%. However, pursuant to the Hon’ble Supreme Court judgment in the case of M/s. SRF Ltd. Vs.

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