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2015 (2) TMI 648 - AT - CustomsDenial of refund claim - Refund claim of SAD - Bar of limitation - Held that:- There is no dispute that the filing of the Bill of Entry and payment of Customs duty has taken place on 17/07/2008 and 18/07/2008 respectively. At that time there was no time-limit prescribed for filing of refund claims in the Notification 102/2007-Cus. The Notification No. 102/2007 is an exemption Notification from payment of customs duty by way of refund mechanism. The applicability of the Notification is at the time of filing of Bill of Entry and payment of customs duty. The limitation of one year cannot be made applicable in cases where customs duty payment and filing of Bill of Entry has taken place prior to the amendment which became effective on 01/08/2008. It is beyond the control of the appellant to file the refund claim within one year from the date of payment for the reason that the goods were detained by the department's Central Intelligence Unit and released on provisional basis after direction of the hon'ble High Court on 17/03/2010. It is also a settled legal position that, wherever any matter is subjudice before any Court any relief arising out of the order of the Court, the period of litigation is excluded for the purpose of computation of limitation. - where duty becomes refundable, as a consequence of any judgment by Court, the one year shall be computed from the date of such judgment. In the present case, the refund arise only after the order by the hon'ble High Court on 17/03/2010 and the refund claim was filed within one year from the date of the order of the High Court. For this reason also, the refund was filed within the time-limit - impugned order is set aside - Following decision of Sony India Pvt. Ltd. [2014 (4) TMI 870 - DELHI HIGH COURT] - Decided in favour of assessee.
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