2013 (2) TMI 147

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.... the impugned order wherein the refund claim of additional duty of customs was denied by both the lower authorities. 2. The facts of the case are that the appellants imported pharmaceutical products and paid duty and additional duty of customs (CVD). The said goods were cleared by the appellants under invoices of credit paying VAT. Therefore, they filed the refund claim of CVD paid by them unde....

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....t.23.9.08 485129 Dt.26.9.07 98910950 Dt.3.11.07 52,085/- 400005 Dt.23.11.07 1,29,600 20.12.07 5 S25A/SAD/446D/08 dt.23.9.08 568325 Dt.12.3.08 98972199 Dt.12.3.08 2,01,553/- 400001 Dt.15.4.08 400007 & 400008 Dt.21.3.08 1,98,504 77,698/- 61,680/- 20.05.08 21.04.08 21.04.08 For S.No. 1, the refund claim was rejected as same is barred by limitat....

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....f time limit as per the Notification No. 102/07- Customs. The only bar has come with effect from Notification No, 93/08- Customs. Therefore, any import prior to 01.08.08, there is no bar of time limit as applicable. Therefore, I hold that for S.No. 1 the appellants are entitled for refund claim on limitations. As the said refund claim was not considered for unjust enrichment which is to be examine....