Refund limitation for Special Additional Duty runs from actual duty payment date, not incorrect bank stamp on challans.

The refund period for Special Additional Duty had to be computed from the actual dates of duty payment, not from later erroneous bank stamps on the TR-6 challans. As the duty was paid on 10.12.2007 and 04.12.2007, the refund claim filed on 12.12.2008 fell beyond the one-year limit under Notification No. 6/2008. The bank's incorrect stamping could not change the statutory relevant date, so the refund was time-barred and its rejection was upheld.

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Issues: Whether the refund claim for Special Additional Duty was barred by limitation under Notification No. 6/2008, where the bank had wrongly stamped the TR-6 challans with dates later than the actual dates of duty payment.

Analysis: The actual dates of payment of duty were found to be 10.12.2007 and 04.12.2007, and there was no dispute on that aspect. The refund claim was filed on 12.12.2008, beyond one year from the actual dates of payment. The prescribed period under Notification No. 6/2008 had to be computed from the date of actual payment of duty, and the bank's erroneous stamp on the challans could not alter the statutory relevant date.

Conclusion: The refund claim was time-barred and the rejection of refund was and upheld, against the assessee.

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