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2019 (5) TMI 722 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus dated 14.09.2007 - Refund rejected on the ground that the refund claim was filed after one year from date of payment of Customs (SAD) in terms of amended Notification No. 93/2008-Cus dated 01.08.2008 - HELD THAT:- If the entire notification is read harmoniously, there are various conditions such as, goods should be sold in the market VAT/ Sale tax should be paid on such sale etc. only thereafter, the appellant is entitled for refund. There is no time limit prescribed that the goods may be sold within one year from the date of payment of excise duty. Even though, the payment of custom duty is made but unless until the goods are sold, the refund does not arise, therefore, in one hand the time limit is prescribed i.e. one year from the date of payment of custom duty and in other hand, assessee is eligible to file refund claim only when the goods are sold and VAT/ Sales Tax was paid. These both conditions are contrary, therefore, considering the overall notification harmoniously, one year should be reckoned from the date of sale of the goods. The refund claim could not have been rejected on time bar - appeal allowed - decided in favor of appellant.
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