2013 (12) TMI 89

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....missioner (AR), for the Respondent. ORDER The appellant filed this appeal against the impugned order wherein a refund claim was dismissed on the ground that the same is filed beyond the prescribed period of one year from the date of payment of duty. The adjudicating authority dismissed the refund claim on the ground that as the duty was paid on 28-11-2007 and refund claim was filed on 1-12-2....

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....ation No. 93/2008. Therefore, the denial of refund claim as time barred is not sustainable. On the other hand, the learned A.R. appearing for the Revenue reiterates the impugned order. 4. Considering the submissions made by both sides, I find that at the time of payment of duty, Notification No. 102/2007, dated 14-9-2007 was in force and in the said notification, for filing the refund claim no ....