Home Case Index All Cases Customs Customs + AT Customs - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 30 - AT - CustomsRefund of SAD - N/N. 102/2007 Cus. - rejection on the ground that the refund claim filed by the appellant is time-barred as per Customs Notification 93/2008 dated 01.08.2008 amending Notification 102/2007 - Held that:- The decision of the Delhi High Court in the Sony India Pvt. Ltd. [2014 (4) TMI 870 - DELHI HIGH COURT] as well as the Gulati Sales Corporation [2017 (11) TMI 1300 - DELHI HIGH COURT] wherein it has been held that no time limit is prescribed for claiming the refund of SAD. The said decision of the Delhi High Court was followed by the Tribunal in the case of Purab Textile Pvt. Ltd. Vs. CC [2015 (6) TMI 998 - CESTAT MUMBAI] and has held that limitation as prescribed under Section 27 of the Customs Act is not applicable in the case of refund of SAD - refund allowed - appeal allowed - decided in favor of appellant.
|