2020 (3) TMI 380

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....intendent (AR) for the Respondent ORDER RAMESH NAIR The present appeal was filed against the impugned order by which the Learned Commission (Appeals) upheld the rejection of the refund claim in respect of Special Additional Duty paid at the time of assessment of Bill of Entry. The refund was claimed on the ground that the same was not payable in terms of Notification No. 21/2012-cus dated....

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.... have filed an application for rectification of the Bill of Entry under Section 149 read with Section 154 of Customs Act, 1962, and the same has not been disposed of which compelled the appellant to file the refund claim. Therefore, considering the application under Section 149 the refund cannot be held as time barred. We find that the department has not given any response to their application und....