2015 (10) TMI 2550

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....R This appeal is directed against the impugned order dated 23.03.2015 passed by the Commissioner (Appeals), Customs and Central Excise, Chandigarh-I, upholding rejection of refund claim in the adjudication order. 2.  Brief facts of the case are that the appellant had imported Plastic Granules and plain plastic film through ICD Ludhiana and filed the bill of entry for assessment on 20.08.201....

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....04.07.2013.  The refund application was rejected by the original authority on the ground that the same has not been filed within one year from the date of imputation of goods.  The adjudication order was upheld by the Commissioner (Appeals).  Hence, the present appeal is before this Tribunal. 4.  Heard the Ld. Counsel for both the sides. 5.  In the present case, it was b....

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....ry provision, it becomes clear that the legislature has enacted the said section to exempt certain period covered by a bonafide litigious activity and the said statutory provision is required to be interpreted in the way, so as to advance the cause of justice.  In the present case, since the goods were seized by the Customs Department before their clearance from the Customs custody, the appel....