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2018 (12) TMI 1194 - AT - CustomsRefund of SAD - Denial on the ground of time limitation - N/N. 102/2007-Cus. Dated 14.09.2007 - Held that:- The SAD is payable by an assessee for setting off of VAT/ST/CST is payable by the appellant being a trader. Unless and until VAT/ST/CST is paid by the assessee, they cannot file refund claim, therefore, it is required to be seen on which date cause of action arose of filing the claim of refund. Admittedly, the relevant date in such a case as per Section 11B of the Central Excise Act, 1944, when is the cause of action arose i.e. the date of payment of VAT/ST/CST. From that date, within one year, the assessee required to file the refund claim. Therefore, the relevant date (in these matters) is the date of payment of VAT/ST/CST - in the present case, the refund claims have been filed by the appellants within one year from the date of payment of VAT/ST/CST. The refund claims cannot be rejected on ground of limitation - appeal allowed - decided in favor of appellant.
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