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2019 (5) TMI 1239 - AT - CustomsRefund of SAD - N/N. 102/2007-Customs dated 14/09/2007 amended by Notification No. 93/2008-Customs dated 01/08/2008 - Rejection on the ground that the refund has not been filed within one year of SAD payment - correctness of the order of original Adjudicating Authority - HELD THAT:- The refund claim of additional duty due to the exemption flowing out of Notification No. 102/2007 has to be filed within one year in view of the subsequent Notification No. 93/2008-Cus which still holds good and also in view of Section 27 of the Customs Act, 1962 - The Commissioner (Appeals) has committed an error while giving an expanded interpretation qua limitation to favour assessee. Refund not allowed - appeal allowed - decided in favor of appellant-Revenue.
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