Home Case Index All Cases Customs Customs + AT Customs - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 668 - AT - CustomsRefund of additional duty of custom/SAD - N/N. 102/2007-Cus dt. 14.09.2007 - denial on the ground of time limitation - Held that:- As per the Notification No. 102/2007-Cus dt. 14.09.2007 as amended vide Notification No. 93/2008-Cus dt. 01.08.2008, additional duty of customs is exempted if the goods are imported for the subsequent sale - the appellants have filed the refund claim within one year from the date of subsequent sale. This issue is squarely covered by the decision of Hon’ble High Court of Delhi in the case of Sony India Pvt Ltd. vs. CC, New Delhi [2014 (4) TMI 870 - DELHI HIGH COURT], wherein it has been held that the time limitation of one year specified under the above Notification shall not apply until and unless the basic provisions of Section 27 of the Act dealing with refunds are made applicable. Appeal allowed - decided in favor of appellant.
|