Refund Claim for Additional Duty Must Be Filed Within One Year Under Notification No. 102/2007; Appeals Misinterpretation Overturned.

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Full Text of the Document

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....Refund of SAD - The refund claim of additional duty due to the exemption flowing out of N/N. 102/2007 has to be filed within one year - Commissioner(Appeals) has committed an error while giving an expanded interpretation qua limitation to favour assessee....