9911796707
TMI Blog2014 (3) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities have not raised the issue at the time bar of refund claim. But being the legal issue, it can be raised at this stage. The argument advanced by the learned AR that the refund claim is barred by limitation is not tenable as the appellant is being a Research Institute and filed the refund claim within one year from the date of payment of duty. Therefore, I hold that the refund claimed filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities. 2. Brief facts of the case are that the appellant being a Research Institute imported a consignment of goods declared as Telescope Valve and Handling Equipment under an agreement with their foreign supplier and filed Bill of Entry on 18-9-2002. Duty was paid on agreed amount and goods was cleared. Thereafter, in the process of installation of the Telescope System, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain equipments were missing are not tenable. Accordingly, the refund claim was rejected by both the lower authorities. Aggrieved by the said order, the appellant is before me. 3. Heard both sides. 4. The learned Counsel appearing on behalf of the appellant submits that at the time of initial clearances of Telescope System, the value shown in the Bill of Entry is as per the agreed price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsel and submits that although these equipments came later-on without any consideration but their refund claim is barred by limitation as they filed the Bill of Entry and also paid duty without receiving the goods. And they filed the refund claim on 22-8-2003 for the duty paid on 18-9-2002. Therefore, the refund claim is barred by limitation hence they are not entitled for the refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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