2021 (7) TMI 1455

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.... Umesh Rao Senior Standing Counsel ORDER Heard Mr. M.A. Mudimannan, learned counsel for the petitioner and Mr. Umesh Rao, learned Senior Standing Counsel for the respondent. 2. The petitioner is an importer and had imported certain consignments through the Inland Container Depot (ICD) at Bangalore as well as through Chennai Customs during the period October 2015 to September 2016. Customs....

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.... Ltd (WP(Civil)No. 7120 of 2001, dated 22.08.2016). This position has also been accepted by the Central Board of Indirect Taxes and Customs (Board) vide Circular bearing No. 1063/2/2018-CX dated 16.02.2018. 5. Pursuant to the orders of the Commissioner (Appeals), the petitioner filed refund application on 14.05.2019, which has come to be rejected vide impugned order dated 06.08.2019 solely on t....

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....lainly, therefore, Section 27 was understood as not applying to SAD cases, even though it was in the statute book for many years. Yet, with the introduction of the circular and then the notification (No. 93), the Customs authorities started insisting that such limitation period which was prescribed with effect from 01.08.2008 (by notification) became applicable. There is a body of law that essenti....