9911796707
TMI Blog2013 (11) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... ed LDPE granules under different Bills of Entries. The first appeal deals with imports vide bill of entry No. 267/Gen dated 5-5-2009, No. 759/Gen dated 19-6-2009, No. 795/Gen dated 23-6-2009 and No. 1764/GEN dated 30-9-2009 at ICD Kanpur. The second appeal deals with imports under BE No. 1449-Gen dated 24-8-2009. 2. At the time of payment of duty, the customs department had enhanced the value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. One of the condition of the notification was that the refund claim should have been filed within one year from the date of payment of duty. In the impugned case, more than one year had passed from the date of payment of duty till filing of refund claim. Consequently refund claim was rejected by both the lower authorities. Aggrieved by the order of Commissioner (Appeals), the appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um of duty. In some cases, provisional assessment was ordered for testing samples of goods. He further submits that the refund of SAD is as per the provisions of Notification No. 102/2007 which is a self contained procedure and this refund application is not under Section 11B of Customs Act. Notification No. 102/2007 clearly states that the claim for refund of SAD has to be submitted within one ye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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