Refund claim limitation under Customs notification could not be imported from an inapplicable later notification.

A refund claim filed under Notification No. 102/2007-Cus. could not be rejected as time-barred because that notification did not prescribe any filing limit. The time limit applied in the impugned order was taken from Notification No. 93/2008-Cus., but that notification was held in the cited precedent to be inapplicable for the present purpose. On that basis, the rejection of the refund claim as time-barred was not sustainable and was set aside.

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Issues: Whether the refund claim could be rejected as time-barred under Notification No. 93/2008-Cus. dated 1-8-2008 when the claim was filed under Notification No. 102/2007-Cus. dated 14-9-2007.

Analysis: The refund claim was filed under Notification No. 102/2007-Cus. dated 14-9-2007, which did not prescribe any time limit for filing the refund. The time limit relied upon in the impugned order was taken from Notification No. 93/2008-Cus. dated 1-8-2008, but that notification was held in the cited precedent to be inapplicable and not operative through subordinate legislation for the present purpose.

Conclusion: Rejection of the refund claim as time-barred was not sustainable and was set aside.

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