High Court to Decide If Customs Duty Refund Claim Filed Before Limitation Period is Time-Barred.

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....Refund of Customs Duty - Period of limitation - the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the decision of the Hon’ble High Court was delivered, the refund claim was filed by the appellant. In that circumstances, how can be said that the refund claim filed by the appellant is barred by limitation. In fact, the refund claim filed by the appellant before the limitation starts.....