Home Case Index All Cases Customs Customs + HC Customs - 2017 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1300 - HC - CustomsRefund of SAD - N/N. 102/2007-CUS dated 14th September, 2007 - whether limitation period specified under Section 27 of the Act would apply to claims for refund made under the notification of 2007? - Held that: - the issue is covered by the decision of the Delhi High Court in the case of Sony India Private Limited versus Commissioner of Customs [2014 (4) TMI 870 - DELHI HIGH COURT], where it was held that With the introduction of the circular and then amended notification (No. 93), the Customs authorities started insisting that such limitation period which was prescribed w.e.f. 01.08.2008 by notification became applicable. There is a body of law that essential legislative policy aspects period of limitation being one such aspect cannot be formulated or prescribed by subordinate legislation. Circular dated 28th April, 2008 specifically states the view and understanding of the Revenue that Section 27 of the Act is not made applicable to the N/N. 102/2007 and the time limit prescribed under the said Section would not be applicable. The Revenue notwithstanding the said understanding and their Circular, now seeks to contend and urge to the contrary. Appeal dismissed - decided against appellant.
|