2013 (6) TMI 932

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....harma, Advocate, for the Appellant. Shri R.K. Verma, AR, for the Respondent. ORDER The short issue involved in the present appeal is the refund of SAD paid by the appellant at the time of import of Television sets. The lower authorities have rejected the refund claim on the ground of time bar by observing that duty was paid on 10-12-2007 and 4-12-2007 whereas the refund claim was filed on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecember, 2007 and the stamp of the bank on the treasury challans showing date of deposit as 14-12-2007 and 19-12-2007 were wrongly marked. However he submits that the appellant has gone by the date of such stamps on the Treasury challans and has filed the refund claim within the period of one year from the date of treasury challans, as stamped by Bank. He submits that the appellant is dealing with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f banks' stamp on the TR-6 challan is relevant for the purpose of deciding the limitation. This is peculiar case where the duty was deposited on 10-12-2007 and 4-12-2007 and the bank has wrongly stamped the challans with the date stamp of 14-12-2007 and 19-12-2007. Be it as it may be, there is no dispute that duties were actually paid on 10th and 4th December of 2007. As per the provisions of Noti....