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2023 (2) TMI 143 - AT - CustomsRefund of SAD (Special Addition Duty) - rejection on the ground of time limitation - N/N. 102/2007-Cus - Vide Notification No. 93/2008-Cus, Clause 2(C) of the Notification No. 102/2007-Cus was substituted, the effect of substitution on was that one year period was insisted upon for filing of refund application from the date of payment on SAD. HELD THAT:- The rejection of refund on the ground of limitation by the court below is bad and is in the teeth of the ruling of the Hon’ble Delhi High Court in the case of SONY INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [2014 (4) TMI 870 - DELHI HIGH COURT] where it was held that This Court holds that the amending notification must be read down to the extent that it imposes a limitation period. Thus, court below have erred in rejection of refund claim on the ground of limitation - The Adjudicating Authority is directed to grant the refund of SAD within a period of 45 days from receipt/service of copy of this order with interest as per rules, after verifying the bar of unjust enrichment. - Accordingly, the impugned order is set aside and the appeal is allowed.
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