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2016 (9) TMI 169 - AT - CustomsRejection of Refund claim time-bar - Notification No.102/2007-Cus. dated 14.09.2007 as amended by Notification No.93/2008-Cus. dated 01.08.2008. Ld Held that: - the original Notification NO.102/2007-Cus. dt. 14.09.2007 was not having any time limit for filing refund claim and time period of one year from the date of payment of said additional duty of customs was added to the original Notification No. 93/2008-Cus. dated 01.08.2008. Amending Notification No. 93/2008-Cus. dated 01.08.2008 cannot be said to have retrospective effect. Refund claim of additional duty of customs paid on imported goods with the jurisdictional customs officer is required to be filed within one year from the date of payment of said additional duty of customs. In the present appeal the dispute is from 25.03.2011 to 18.09.2012 which is after 01.08.2008 when Notification No. 93/2008-Cus. dated 01.08.2008 was issued and operative. Time limit of one year applicable refund claim barred by period of limitation - appeal disposed off decided against appellant.
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