2014 (1) TMI 121

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri A.K. Mishra, Consultant, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has filed the present appeal along with stay petition. However, as we find that a short issue is involved, we after rejecting the stay petition, proceed to decide the appeal itself. 2. The issue relates to refund of additional duties of customs pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the case records, impugned order, contents of appeal and oral submissions made at the time of personal hearing it is apparent from records that the appellant filed a refund claim on 4-11-2009 for Rs. 74,20,177/- In respect of 34 bills of entry alog with supporting documents in ICD, TKD, New Delhi. The above claim included the refund claim of Rs. 29,38,517/- relating to 8 provisionally assessed bi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were held to be not hit by limitation. In the present case, the refund claim in respect of the said B/E was initially filed on 4-11-2009 along with other 26 B/E and that was within the stipulated period of one year from the date of payment of duty. C.B.E. & C. vide Circular No. 23/2010-Cus., dated 29-7-2010 directed to dispose the refund claims despite the fact that the assessment continues to be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... inasmuch as the original refund claim was well within time, withdrawal of the same and subsequently filed will not affect the limitation provided under the law. The date of original filing of refund is required to be taken as the date of filing refund claim. As such, he has rightly set aside the impugned order of the lower authorities and have directed the lower authorities to scrutinise the refu....