2020 (4) TMI 45

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..... le High Court and before the decision of the Hon ble High Court was delivered, the refund claim was filed by the appellant. In that circumstances, how can be said that the refund claim filed by the appellant is barred by limitation. In fact, the refund claim filed by the appellant before the limitation starts. Moreover, the refund claim filed by the appellant of the amount which has paid under .....

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..... a sum of ₹ 16,63,823/- during the course of investigation as demanded by the DRI under protest. Thereafter, a show cause notice dated 30.08.2006 was issued to the appellant for violation of export obligation and demand under the show cause notice was confirmed by order dated 21.01.2010. The said was challenged by the appellant before the Tribunal and this Tribunal vide order dated 03.03.2011 .....

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..... ing the course of investigation. Further, the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon ble High Court and before the decision of the Hon ble High Court was delivered, the refund claim was filed by the appellant. In that circumstances, how can be said that the refund claim filed by the appellant is barred by limitation. In fact, the refund claim filed by .....

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