2003 (10) TMI 351

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....e Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - This is an appeal filed by Revenue. The short point to be considered in this case is whether the date of seizure or the date of the adjudication order is the relevant date for the purpose of claiming the refund. The Department has filed the appeal on the ground that the refund claim is barred by time since the date of payment/da....

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....ngs being dropped on or after the date of Adjudicating Order and not earlier. Therefore, they were in a position to claim refund of the duty already duty paid goods only after their knowledge. Therefore, in this case, the relevant date is the date of adjudication, which is 26-12-97. Accordingly, the refund claim by the appellants is in order". 3. Smt. Radha Arun, SDR for Revenue, in support ....