2015 (12) TMI 1379

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..... imit of one year was prescribed for filing the refund claim. Since the SAD refund claim was filed by the appellant in April 2008, the refund claim was to be considered in accordance with the Notification as it existed at the time of payment of SAD - decision in the case of Audioplus Vs. CC(Imports), Raigad 2010 (11) TMI 361 - CESTAT, MUMBAI] followed wherein while considering the refund claims fil .....

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..... n was amended on 01/08/2008 and the time limit of one year was prescribed for filing the refund claim. Since the SAD refund claim was filed by the appellant in April 2008, the refund claim was to be considered in accordance with the Notification as it existed at the time of payment of SAD. The learned counsel relies upon the decision in the case of Audioplus Vs. CC(Imports), Raigad [2011(264) ELT .....

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