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2015 (6) TMI 998 - AT - CustomsRefund claim - Period of limitation as per Notification No. 102/2007 as amended by Notification No. 93/2008 and also in terms of Circular No. 16/2008 - Appellant imported certain goods for resale and deposited the customs duty including SAD. As the appellant was entitled to refund of SAD deposited at the time of import, it filed refund claim which was rejected by the Revenue as time-barred - Held that:- relying on the judgment of Hon’ble Delhi High Court in the case of Sony India Pvt. Ltd. v. Commissioner of Customs, New Delhi [2014 (4) TMI 870 - DELHI HIGH COURT] that since SAD - customs duty is refundable only on subsequent sale of the goods, pursuant to import, no limitation period can be imposed for denying refund claim. Right to claim refund only accrues to importer once resale is made, which is entirely market dependable, given vagaries of market, the importer has limited control over the period of resale. To uphold limitation period starting from date of payment of duty (SAD), as prescribed in amending Notification No. 93/2008-Cus., would amount to allowing commencement of limitation period for refund claims before the right of refund has even accrued. So, the period of limitation cannot start prior to the date of crystallization to the right to refund and the right to refund is prescribed by the Notification No. 102/2007. Therefore, the appellant's refund claim is not time-barred. - Matter remanded back to decide on merits
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