TaxTMI 
TaxTMI 
2017 (3) TMI 541
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....r the Respondent (s) ORDER The issue in this appeal is, whether the claim of refund of SAD which regard to 22 Bills of Entry which have been filed during the period 29.01.2010 to 20.09.2010 is barred by limitation or not? 2. The admitted facts are that the respondent-assessee imported various types of scrap and filed 22 Bills of Entry during the period 29.01.2010 to 20.09.2010....
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.... claim should not be rejected for not filing Original Bill of entry and TR-6 challans. Thereafter, the assessee preferred Writ Petition in the High Court in December, 2012 and subsequently in February, 2013, the said documents were released. The assessee filed their formal claim for refund of SAD on 07th May, 2013 and the same is held as time barred by the Adjudicating Authority - Deputy Commissio....
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....rder-in-Original was set aside, directing the Adjudicating Authority to process the refund claim after verifying the relevant documents. 3. Being aggrieved, the Revenue is in appeal on the ground that the Ld. Commissioner (Appeals) have erred in excluding the period when the relevant documents were not in the possession of the assessee for claiming the refund. 4. The resp....