2015 (4) TMI 937

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....ingh, Adv For the Respondent : Shri D.Senthil Nathan, AR ORDER Per: P S Pruthi: The three appeals relate to a common issue of grant of SAD refund under notification no. 102/2007 dt.14.09.2007. 2. The facts are that the appellants filed the claim of refund at ICD, Dadri within a period of one year from the date of payment of SAD. However, the goods were imported at CFS, Mulund and th....

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....ing of the Notification no. 102/2007, which clearly spells out that the exemption shall be given effect if the importer file a claim for refund of the said SAD with the jurisdictional customs officer. 5 #. I have carefully gone through the submissions made by both sides. I do find that the notification requires the claim to be filed with the jurisdictional customs officer, who, in this case, wa....

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....e the jurisdictional Customs officer was stipulated. Hon'ble High Court considered the following question of law. "A. Whether period of limitation can be excluded if previously rebate claim application is filed before an authority not competent to sanction refund claim, more particularly, when a notification issued is clearly describing jurisdictional Assistant or Deputy Commissioner of Cen....