2005 (5) TMI 513

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....spondent. [Order]. -  This Appeal has been filed by the Revenue against the impugned Order-in-Appeal. The issue relates to the refund claim of the respondents. The Adjudicating Authority rejected the refund claim on the ground of limitation. But the Commissioner (Appeals), through impugned order has reversed that Order and allowed the refund of Rs. 4,15,387/- to the respondents. &ems....

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....sional assessment of their clearances. No order in that regard was also passed by the competent officer in terms of Rule 9B. Therefore, mere non-payment of full duty by the consignee of the goods i.e. BSNL, did not give any legal right to the respondents to claim refund of duty from the Revenue. Moreover, the refund claim was required to be lodged within a period of one year from the date of payme....