2018 (1) TMI 434

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....d order, wherein the refund claim has been rejected as time barred. 2. The brief facts of the case are that an investigation was conducted and during the course of investigation, the appellant paid a sum of Rs. 25,00,000/- vide three challans dated 11.12.2006, 18.12.2006 and 07.03.2007 as anti-dumping duty. Later on, the show cause notice was issued and was adjudicated confirming the duty liabili....

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....d order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the appellant has paid the amount during the course of investigation and the same is required to be refunded to them as per CBEC Circular No.802/35/2004-CX dated 08.12.2004. Therefore, the refund claim is not barred by limitation as the Revenue is duty bound to refund the amount within three months from the date of....

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....62. Therefore, the refund claim is barred by limitation. 5. Heard the parties and considered the submissions. 6. On going through the CBEC Circular No.802/35/2004-CX dated 08.12.2004 dated 08.12.2004, para 4 of the same deals with the situation, is extracted herein below:- "Accordingly, the contents of the Circular No.275/37/2000-CX 8A dated 2-1-2002 [2002 (139) ELT T38], as to the modalities f....