Home Case Index All Cases Customs Customs + AT Customs - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1043 - AT - CustomsRefund of SAD - Import and sale of watch in domestic market - No declaration made on the invoices issued for domestic sale to the effect that no CENVAT credit can be taken based on such invoice - Refund claim filed after the finalization of assessment - Held that:- provisions of Section 27 of Customs Act, 1962 cannot be read into Notification No. 102/2007. No doubt the decision in the case of Global International Vs. CCE, Kanpur [2013 (11) TMI 1016 - CESTAT NEW DELHI] was not brought to the notice of the learned Member when the decision relied upon by the appellant was taken but the fact remains that the earlier decision was rendered taking the peculiar facts into consideration in that case and in the absence of existence of such facts, the proper decision to be applied would be the one in the case of Global International. In this view of the matter I am unable to accept the submission that the date of finalization of provisional assessment has to be taken into account for the purpose of considering the refund claim. Accordingly the rejection of the refund claim filed on 31.08.2009 is upheld - Decided against assessee.
|