2017 (3) TMI 541

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....R.) for the Department (s) None for 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....

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....eafter, SCN was issued as to why the refund 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 th....

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.... filed within 12 months. Accordingly, the Order-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 ....

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.... order of the Commissioner (Appeals), wherein he has directed to exclude the time for calculation of limitation, when the documents were lying in the custody of DRI. The same is in agreement with the legal principles and the provisions of the Limitation Act. Accordingly, I hold that there is no error in the impugned order. Hence, the appeal of Revenue is dismissed. The respondent-assessee is entit....