POSCO INDIA DELHI STEEL PROCESSING CENTRE P. LTD. Versus C.C., MUMBAI-I - Customs - CESTAT MUMBAI - Tri - Refund claim - Benefit of Notification No. 102/2007, dated 14-9-2007 - Revenue rejected refund claim as per time limit prescribed under Notification No. 102/2007 - Held that - at the time of payment of duty, Notification No. 102/2007, dated 14-9-2007 was in force and in the said notification, for filing the refund claim no time-limit was prescribed. The time-limit for filing the refund claim................................... Customs - Case Laws
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