2019 (12) TMI 739

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....Singh, J(Oral). Revenue is in appeal under Section 130(1) of Customs Act,1962 against the order dated 12.9.2018 passed by CESTAT whereby the appeal filed by respondents was allowed and it was held entitled to claim refund of Rs. 4,00,442/- on account of additional duty of Customs, which claim was rejected by Commissioner(Appeals) being hit by bar of limitation of one year. In this appeal the....