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TMI Blog2017 (5) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- there are no friction between the Board’s circular and the statutory provisions of filing of the refund claim within one year. The claim of refund of the Special Additional Duty paid on import of goods should be filed before the expiry of one year from the date of payment of duty, conceived from the aforesaid angle, even if the appellant was required to file a consolidated in a single refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007. It is clarified that only a single claim against a particular Bill of Entry should be permitted to be filed within the maximum time period of one year. Even where the entire quantity of goods is sold, all such cases shall be Consolidated in a single refund claim and filed with the Customs Authority on a monthly basis. It is submitted that the time-limit would be one month from the date of sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2008, the claim of refund of the Special Additional Duty paid on import of goods should be filed before the expiry of one year from the date of payment of duty, has sought umbrage under para 4.2 of C.B.E. C. circular No. 6/2008-Cus., paid on periodical or monthly basis, even in cases of bills of entry where the entire quantity of goods are sold within a month, all such cases shall be consolidat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim and filed with the Customs authorities on a monthly basis, the same in no way interferes with the notification No. 93/2008-Cus., dated 1-8-2008 providing that the claim of refund of the Special Additional Duty paid on import of goods should be filed before the expiry of one year from the date of payment of duty, conceived from the aforesaid angle, even if the appellant was required to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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