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2019 (4) TMI 142 - AT - CustomsRefund of SAD - N/N. 102/2007 - time limitation - section 27 of Customs Act, 1962 - discharge of VAT liability by appellant - Held that:- Condition no. 2(d) of notification no. 102/2007-Cus dated 14th September 2007 mandates discharge of VAT liability as a prerequisite for claiming the exemption ex post facto. It is not disputed that some of the sales had occurred more than a year after the goods were cleared. The exemption is effected through refund upon evidencing of discharge of VAT liability and section 27 of Customs Act, 1962 prescribes time-limit of one year from the relevant date beyond which it cannot be claimed. The impugned order has rendered a finding on the ineligibility, the sanction of refund by the original authority was not proper - appeal dismissed.
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