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TMI Blog2013 (8) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation of one year is barred by limitation - As per the provisions of notification No. 6/2008 refund of SAD has to be made within a period of one year from the date of payment of duty - We cannot change the said relevant date prescribed in the notification and cannot step into shoes of legislation – in this case where the duty was deposited on 10.12.07 and 4.12.07 and the bank has wrongly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period of limitation of one year as provided in notification No. 6/2008. 2. The appellants have contended that as per the stamp of the bank on the TR 6 challans, the date of payment of duty is 14.12.07 and 19.12.07. As such, the refund made on 12.12.08 are within the period of one year. 3. It is seen that the lower authorities procured the report from the concerned banks and it was shown th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not possible for them to keep the track of date of actual deposit of the duty. As such, he submits that banks stamp date should be taken as relevant date, though he fairly agrees that duties were deposited prior to such date. 5. Learned DR appearing for the Revenue submits that it is the actual date of deposit of duty, which is relevant for the purpose of limitation of one year, as per presc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within a period of one year from the date of payment of duty. We cannot change the said relevant date prescribed in the notification and cannot step into shoes of legislation. As such, we are of the view that refund having been filed beyond the period of limitation of one year is barred by limitation. The impugned orders are accordingly upheld and appeal rejected. (Pronounced in the court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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