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2023 (11) TMI 382 - AT - CustomsRefund of SAD - time limitation - relevant time - rejection on the ground of limitation i.e beyond 1 year from the date of payment of customs duty - whether the 1 year limitation should apply for granting the refund of 4 % SAD from the date of payment of customs duty or from the date of sale of goods and payment of VAT? HELD THAT:- In order to grant the refund of 4 % SAD an assessee is required to submit the sales invoices and proof of payment of VAT/ Sales Tax. In this position, if the goods is not sold then the assessee cannot filed a refund claim, and even, if it is filed as a precautionary measure the department will not entertain such refund claim, for the reason that there will be neither sale invoice nor payment of VAT. Considering this position the Delhi High Court in the case of SONY INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [2014 (4) TMI 870 - DELHI HIGH COURT], held that the period of limitation of 1 year from the date of payment of duty shall not apply, whereas 1 year shall apply from the date of sale of the goods. The appellant’s refund claim is not time barred as the same was filed while within 1 year from the date of sale of the goods. The impugned order set aside - appeal allowed.
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