9911796707
TMI Blog2014 (11) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim is presumptuous. If the Authorities reject the claim for refund, the appellant would be entitled to question and challenge the said order as per law - appeal disposed off. - CEAC 100/2014 - - - Dated:- 18-11-2014 - HON'BLE MR. JUSTICE SANJIV KHANNA AND HON'BLE MR. JUSTICE V. KAMESWAR RAO For the Petitioner : Mr.J.K.Mittal, Advocate with Mr.Rajveer Singh, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the law and cannot go beyond it. As such the refund, if otherwise admissible, has to meet the barred of limitation. 8. The appellant contention is that they have applied for the refund claim on 12.08.2009. The original adjudication authority has observed that the said letter dated 12.08.2009 is in the office records but has not accepted the same on the ground that there is no evidence of havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the facts of this case. The apprehension expressed by the appellant that the authorities would nevertheless and mandatorily reject the refund claim is presumptuous. If the Authorities reject the claim for refund, the appellant would be entitled to question and challenge the said order as per law. With the aforesaid observations, we decline to interfere with the impugned order of Customs, Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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