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2018 (6) TMI 1374 - AT - CustomsRefund of 4% CVD (SAD) in cash - rejection for the reasons that the DEPB scrips are credited after 30/09/2013 as per Board circular No.18/2013-Cus. dt. 29/04/2013 - whether 4% of the SAD paid through DEPB scrips can be refunded through cash or not? - Held that:- This issue has been considered by the Hon'ble High Court of Delhi in the case of Allen Diesels India Pvt. Ltd. [2016 (2) TMI 247 - DELHI HIGH COURT] and the Hon'ble High Court after considering all the submissions of both the parties has come to the conclusion that the circular issued by CBEC cannot impose any additional restriction for grant of refund under a notification and such circulars are ultra vires. Rejection also on the ground of time bar - Held that:- The rejection of refund claims on time bar in the present case is not sustainable because only the defect memo was issued and the refund claims were not rejected - also, the Notification No, 102/2007 does not prescribe any time limit for claiming the refund. The original authority will verify and examine the documents and thereafter will decide the refund claims of the appellant - appeal allowed by way of remand.
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