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2017 (3) TMI 541 - AT - CustomsRefund of SAD - time limitation - whether the claim of refund of SAD which regard to 22 Bills of Entry which have been filed during the period 29.01.2010 to 20.09.2010 is barred by limitation or not? - Held that: - respondent-assessee had filed the refund claim, first of all on 20.10.2010, when it had informed the ADC/ICD in writing that they are entitled to refund claim of SAD but the formal claim cannot be filed immediately, as the documents are lying in the custody of DRI, pursuant to search and seizure which took place on 30.09.2010. Accordingly, the refund claim had been made on 20.10.2010, which was well within time - there is no error in the order of the Commissioner (Appeals), wherein he has directed to exclude the time for calculation of limitation, when the documents were lying in the custody of DRI. The same is in agreement with the legal principles and the provisions of the Limitation Act - respondent-assessee is entitled to refund of their SAD - appeal dismissed - decided against Revenue.
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