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2019 (11) TMI 258 - AT - CustomsRefund of SAD - rejection on the ground of Time limitation - N/N. 102/07-Cus, dt.14.09.2007 - whether refund of 4% SAD paid at the time of import of CBU cars on 25.10.2007 is barred by limitation when the refund claim was filed on 05.11.2008 under Notification No.102/2007Cus. Dt.14.9.2007? - HELD THAT:- It is not in dispute that prior to the amending Notification No.93/2008-Cus dt.01.08.2008, no time limit has been stipulated under the base of Notification No.102/07-Cus. dt.14.9.2007 for filing of refund claim of 4% SAD paid at the time of import. It is the contention of the Appellant that since at the time of import, there is no condition in the notification specifying time limit to file refund claim, accordingly, the period of one year introduced subsequently by Notification No.93/08-Cus, dt.01.08.2008 cannot be made applicable to the refund claim filed on 05.11.2008. A simple reading of the aforesaid ratio makes it crystal clear that the period of limitation even if specifically not mentioned under the Notification No.102/07-Cus. dt.14.9.2007, before its amendment by the amending Notification No. 93/08-Cus, dt.01.08.2008, all refund of customs duty being governed by Sec.27 of Customs Act, 1962, therefore, the time limit of one year from the date of payment of 4% SAD would be applicable - In the present case, since the refund claim filed by the Appellant on 05.11.2008 i.e. after one year from the payment of 4% SAD on 25.10.2007, is barred by limitation. Since, it is held that the refund is barred by limitation and hence not admissible, consequently other issues raised became academic and hence not considered - appeal dismissed.
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