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2023 (7) TMI 391 - CESTAT AHMEDABADRefund of SAD - Time limitation - Finalization of assessment of Bill of Entry - rejection on the ground that claim for refund of SAD filed after the expiry of one year from the date of payment - HELD THAT:- It is found that the Notification No. 102/2007-Cus. Dated 14 September, 2007 which was the relevant notification has made a prescription after amendment vide Notification No. 93/2008-Cus. dated 01 August, 2008 that importer has to file a claim for refund of SAD before the expiry of one year from the date of payment of the said additional duty of Customs. It is undisputed fact that the payments for the appellant were made on the provisional basis, but refund of SAD was filed before the finalization of assessment took place, with few exceptions, where again the refund claim was filed within one year from the date of finalization of assessment. This Court finds that the Board Circular as well as the Delhi High Court decision as reported in PIONEER INDIA ELECTRONICS (P) LTD. VERSUS UNION OF INDIA & ANOTHER [2013 (9) TMI 705 - DELHI HIGH COURT] was duly considered by the Division Bench of Delhi this Tribunal in M/S. SUZUKI MOTORCYCLE INDIA PRIVATE LTD. VERSUS C.C. NEW DELHI (IMPORT & GENERAL) [2017 (1) TMI 526 - CESTAT NEW DELHI] and it was decided in that matter in the similar circumstances, that refund cannot be rejected as time barred and Bench allowed the appeal by remanding the same to adjudicating authority for deciding refund claim if otherwise admissible. This Court is inclined to follow the same decision and particularly emphasizes, there is no ambiguity as such in the notification as the statutory provision as that contained in Section 27 (1B) (C) is very clear as to what is the date of payment to be reckoned when provisional assessment has been resorted to. The appeals are allowed with the direction to original authority to consider the refund claim expeditiously. The Original authority may consider admissibility as per law, but not the reading of new any facts and issues, at this belated stage.
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