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2018 (10) TMI 1484 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus dated 14.09.2007 - time limitation - sub-section 5 of Section 3 of Custom Tariff Act, 1975 - rejection of claim on the ground that the same has been filed after the prescribed time limit of one year from the date of payment and as such is rejected as being barred by time - Section 3(5) of Customs Tariff Act, 1975. Whether there is any time limit prescribed by law for filing the refund claim of additional duty of Customs as stands exempted vide the N/N. 102/2007? Held that:- No doubt, the said Notification is silent about any time period for filing the said claim. But the Notification exempts the goods in first schedule of Customs Tariff Act from being leviable to the additional duty of Customs. However, the Notification itself mandates the deposit of the said additional duty at the time of importation of the goods and thereafter to get the refund. From this perusal, one thing becomes abundantly clear that the importer has the knowledge of his entitlement to file the refund of additional duty of Customs at the time of the payment of said duty itself i.e. at the time, the product being in first schedule (under the exempted category) is imported - for claiming the refund of additional duty nothing else has to happen or to be done by the asseesse after the payment of said additional duty of Customs. The refund claim of additional duty due to the exemption flowing out of N/N. 102/2007 has to be filed within one year in view of the subsequent N/N. 93/2008-Cus which still holds good and also in view of Section 27 of the Customs Act, 1962 - appeal allowed - decided in favor of Revenue.
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