2017 (12) TMI 1675

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....sistant Commissioner (AR), for the Respondent. ORDER The appellant claimed refund in respect of Customs duty paid on the raw material under the status of EOU for the purpose of de-bonding. However before final exit from 100% EOU, the raw material on which Customs duty was paid used in the final product and such product was exported. 2. Ms. Manasi Patil, Learned Counsel appearing on b....

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.... v. Commissioner of Central Excise, Meerut-II - 2014 (301) E.L.T. 649 (T). She further submits that refund was rejected on the ground of time bar also as the lower authorities contended that refund is not admissible under Section 26A of the Customs Act, wherein the time period of six months for limitation which is not legal and proper for the reason that the present refund claim did not cover unde....