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2018 (1) TMI 774 - AT - CustomsRefund of SAD - N/N. 102/2007-CUS dated 14.09.2007 - rejection on the ground of time limitation - whether the refund claim of ₹ 19,55,354/- filed under the exemption N/N. 102/2007-Cus dated 14.09.2017 filed on 06.01.2016 for imports made in January 2014 is barred by limitation? - Held that: - The Hon’ble Bombay High Court in the case of M/s. CMS Info Systems Limited Versus The Union of India & Others [2017 (1) TMI 786 - BOMBAY HIGH COURT] has held that the period of one year has been prescribed under said N/N. 102/2007-Cus. as a condition precedent required to be fulfilled for availing exemption. Therefore, filing the refund application filed after one year from the date of import as prescribed under the said Notification is barred by limitation - appeal dismissed - decided against appellant.
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