CVD Refund cannot be claimed after 10 years of adjudication/assessment

Sree Rajendra Textiles Vs Commissioner of Customs (CESTAT Chennai)

There is no dispute that after adjudication / assessment, the appellant did remit the CVD plus BCD and the same was not under protest and, as could be seen from the pleadings as well as the orders of both the lower authorities, the said adjudication / assessment had reached finality for the same reason. This happened perhaps in the year 2008 and since then, there is nothing available on record to suggest that the appellant had litigated direc

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