2023 (12) TMI 1453

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.... Kumar, Superintendent (AR) for the Revenue. SOMESH ARORA Matter pertains to refund of SAD which the department has denied on limitation as on the date of filing claim the period of limitation had expired. Learned advocate pleads that issue is no more res-integra and is covered by the decision of this Court in the matter of SHIRDI TRADERS & Others vs. Commissioner of Customs, Jamnagar (Prev.....

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....red and Bench allowed the appeal by remanding the same to adjudicating authority for deciding refund claim if otherwise admissible. This Court is inclined to follow the same decision and particularly emphasizes, there is no ambiguity as such in the notification as the statutory provision as that contained in Section 27 (1B) (C) is very clear as to what is the date of payment to be reckoned when pr....