2022 (6) TMI 1142

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....hri Aravind V.Chavan, learned advocate for the appellant. 2. Though by order dated June 20, 2019, this Court has framed five substantial questions of law, the learned standing Counsel for the appellant submits that the appellant restricts it's questions of law to the following: "1. WHETHER the CESTAT was right to hold that a limitation of one year to claim refund of Special Additional Duty impo....

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....year as provided under Section 27 of the Customs Act, 1962 ('the Act' for short). Therefore, the Assistant Commissioner of Customs (Refunds) vide order-in-original dated December 29, 2017 has rightly rejected the claim for refund. However, the Appellate Authority vide order dated June 8, 2018 has erroneously allowed the appeal. The appeal filed thereon before the CESTAT, Bengaluru has also been er....