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TMI Blog2013 (12) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... was in force and in the said notification, for filing the refund claim no time-limit was prescribed. The time-limit for filing the refund claim was prescribed by Notification No. 93/2008, dated 1-8-2008 and the said notification has not been implemented retrospectively. Therefore, the Notification No. 93/2008 is not applicable in the case of refund claim filed against the duty paid prior to 1-8-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be rejected as time-barred as per Board s Circular No. 6/2008, dated 28-4-2008. 2. Heard both sides and considered the submissions. 3. On behalf of the appellant it is submitted that under Notification No. 102/2007, dated 14-9-2007 for filing the refund claim, no time-limit is prescribed. The time-limit is prescribed only by Notification No. 93/2008-Cus., dated 1-8-2008, wherein the refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 93/2008, dated 1-8-2008 and the said notification has not been implemented retrospectively. Therefore, the Notification No. 93/2008 is not applicable in the case of refund claim filed against the duty paid prior to 1-8-2008. Hence, the rejection of the refund claim on the ground of time bar is not sustainable at all. Accordingly, the impugned order is set aside and the appeal is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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