Refund of Security After EODC: Application Must Be Filed Within 6 Months, Avoid Dismissal Over Technicalities.

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....Refund of the security amount once the EODC is issued - time limit for filing the refund application is six months from the date of clearance of goods - The petitioner was unquestionably prosecuting his refund claim in a bonafide manner which ought not to have thrown away on hyper-technical objection of not having been filed before the competent authority and/or not having been filed in the prescribed format and finally as being delayed. - HC....