2023 (3) TMI 382 - AT - Customs

Refund of SAD - rejection of refund claims on the ground of limitation, following the ruling of Bombay High Court in the case of M/S. CMS INFO SYSTEMS LIMITED VERSUS THE UNION OF INDIA & OTHERS [2017 (1) TMI 786 - BOMBAY HIGH COURT] holding that the refund claim had to be filed within a period of one year from the date of payment of SAD.

HELD THAT:- The issue herein is squarely covered by the rulings of the Hon’ble Delhi High Courts cited above, in favour of appellant. Further, the ruling of the Hon’ble Bombay High Court in M/s. CMS Info Systems Ltd. has been distinguished by this Tribunal in COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS S.R. TRADERS [2020 (12) TMI 503 - CESTAT NEW DELHI], which judgement has been upheld by the Hon’ble Delhi High Court in COMMISSIONER OF CUSTOMS VERSUS S.R. TRADERS [2022 (4) TMI 1167 - DELHI HIGH COURT].

The Adjudicating Authority is directed to grant refund along with interest @ 12% p.a., starting from the end of 3 months from the date of filing of refund application - appeal allowed.