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2019 (12) TMI 132 - AT - CustomsRefund of SAD - Exemption N/N. 102/2007 dated 14.9.2007 - It is submitted that apparently the refund claim in the present case is beyond one year from the date of payment of SAD - HELD THAT:- The SAD is leviable under section 3 (5) of Customs Tariff Act 1975. However, the Department in the year 2007 vide N/N. 102/2007 extended an exemption to said SAD. Vide this notification the goods falling within first schedule to Customs Tariff Act 1975 stands exempted from whole of the additional duty of the customs leviable thereon when imported in India for subsequent sale. Two conditions are prescribed in the notification itself for availing the said exemption. Though this N/N. 102/2007 is silent about any time limit for seeking the refund but in the subsequent amendment thereto vide notification no. 93/2008 dated 1.8.2008 the time period for filling the application for refund of said SAD is specified as one year from the date of payment of SAD. This amendment makes it abundantly clear that the imports, post this amendment, have to comply with the condition as that of limitation, as well, while seeking the refund of the duty (SAD) as was paid at the time of import. In view of the entire above discussions it stands clear that the decision of Sony India Pvt. Ltd. [2014 (4) TMI 870 - DELHI HIGH COURT] is not applicable to the cases of import made after the impugned notification and that to such imports the period of limitation of one year from the date of payment of duty is applicable. Appeal allowed.
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