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TMI Blog2019 (4) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... ctronically debiting ₹ 2,72,701/- along with interest of ₹ 84,052/- - Appeal dismissed - decided against Revenue. - SP-76768/18 & Cus. Appeal No.75155/18 - ORDER NO. SO/76085/2018/FO/77275/2018 - Dated:- 8-8-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri S. N. Mitra, Asstt. Commr. (A.R.) for the Revenue Shri D. Jha, Advocate for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid ₹ 3,56,753/- on 11.06.2013 since it was being reflected as overdue for payment in the System. Subsequently, they realized that double payments have been made erroneously and on the very next day i.e. 12.06.2013, they filed refund claim through ICEGATE Help System. This was probably due to non-updation of the same into the System. The respondent also re-submitted the refund claim on 11.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Entry, which was already paid in the year, 2011, has been made through ICEGATE Help System. Immediately, on 12.06.2013, refund claim of Customs duty amounting to ₹ 3,56,753/- was made. Subsequently, refund claim for ₹ 2,72,701/- was issued to the assessee. It is the case of the Revenue that the refund is time barred as it was made on 23.06.2014 i.e. after a lapse of one year. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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