2016 (7) TMI 1296

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....t : K. Poddar, D.R. ORDER Dr. Satish Chandra (President) Shri N.K. Sharma, ld. Counsel for the appellant submits that their clients filed two refund claims which had been rejected as time-barred as the claims were filed after expiry of one year from the date of payment of dues. 2. Being aggrieved, the present appeals have been filed. During the course of argument, he has heavily relied....

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....nai 2016-TIOL-370-CESTAT-MAD. During the course of argument, the ld. Counsel for the appellant accepted that on 1.6.2009 final assessment was made and refund application was filed on 22nd April 2010 for the duties paid in November 2008 to Feb. 2009. He accepted that the said refund applications were not filed within the period of limitation from the final assessment decided by the Honble jurisdict....