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2013 (2) TMI 147 - AT - CustomsRefund claim of SAD - Additional duty of customs (CVD) – Imported goods were cleared under invoices of credit paying VAT - Notification No. 102/07-Customs dated 14.09.07 – Period of limitation - Notification No. 93/08-Customs dated 01.08.08 – Unjust enrichment Period of limitation – Held that:- Following the decision in case of AUDIOPLUS (2010 (11) TMI 361 - CESTAT, MUMBAI) that there is no bar of time limit as per the Notification No. 102/07- Customs. The only bar has come with effect from Notification No, 93/08- Customs. Therefore, any import prior to 01.08.08, there is no bar of time limit as applicable – In favour of assessee Unjust Enrichment – Held that:- Appellants did not produce the required documents for their satisfaction that the appellants have not passed the burden of unjust enrichment – Remand back to A.O.
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