2017 (5) TMI 1582

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. 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 is clarified that only a single claim agains....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated 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 1-8-2008, the claim of refund of the Special Additiona....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 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 single refund claim and filed with the Customs auth....