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TMI Blog2017 (3) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessee had filed the refund claim, first of all on 20.10.2010, when it had informed the ADC/ICD in writing that they are entitled to refund claim of SAD but the formal claim cannot be filed immediately, as the documents are lying in the custody of DRI, pursuant to search and seizure which took place on 30.09.2010. Accordingly, the refund claim had been made on 20.10.2010, which was well within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or not? 2. The admitted facts are that the respondent-assessee imported various types of scrap and filed 22 Bills of Entry during the period 29.01.2010 to 20.09.2010. There was a search and seizure by DRI at the various premises of the respondent-assessee on 30.09.2010 and seized all records including the Original Bill of Entry, TR-6 Challans, and also the subsequent invoices for resale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were released. The assessee filed their formal claim for refund of SAD on 07th May, 2013 and the same is held as time barred by the Adjudicating Authority - Deputy Commissioner vide Memorandum Order dated 29.11.2013, observing that the refund claim should have been preferred within a period of 12 months from the date of deposit of duty/SAD particularly in view of Circular No.16/2008 CUS, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) have erred in excluding the period when the relevant documents were not in the possession of the assessee for claiming the refund. 4. The respondent-assessee is absent in spite of notice. As the issue lies in a narrow compass, the appeal is taken up for final disposal with the assistance of Ld. AR for Revenue, and perusal of records. 5. Having heard the Ld. AR and on perusal of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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