2017 (5) TMI 1582

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....S.N. Mitra, AC (AR), for the Respondent. ORDER Heard both sides and perused the appeal records. 2. The appellant filed this appeal against rejection of the refund claim. The ld. Counsel submits that Board's Circular No. 6/2008-Cus., dated 28-4-2008 clarified the proceduce for refund of 4% Additional duty of Customs in pursuance to Notification No. 102/2007-Cus., dated 14-9-2007. It i....

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....ed 18-9-2009, 572318, dated 3-9-2009, 572777, dated 7-9-2009 as time barred in terms of notification No. 102/07- Cus., dated 14-9-2007 and Custom House Public Notice No. 54/2010-Cus., dated 16-7-2010 and allowed refund only in the case of bill of entry No. 576028, dated 30-9-2009. In this regard I find that the appellant, while acknowledging that as per notification No. 93/2008-Cus., dated 1-8-200....

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....ned in the notification No. 102/2007-Cus., dated 14-9-2007 read with notification No. 93/2008-Cus., dated 1-8-2008 and C.B.E. & C. Circular No. 6/2008-Cus., dated 28-4-2008, it is noticed that while C.B.E. & C. Circular No. 6/2008-Cus., dated 28-4-2008 provides that in cases of bills of entry where the entire quantity of goods are sold within a month, all such cases shall be consolidated in a sing....