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2021 (8) TMI 958 - AT - CustomsRefund of SAD - Appeal found to be filed beyond the period of one year from the relevant date - applicability of N/N. 102/2007-Cus dated 14.9.2007 - HELD THAT:- In terms of N/N. 102/2017, no doubt utmost requirement is that the refund of SAD will be available only after the imported goods are being sold by the importer with the necessary proofs of the said sale along with certificate of the statutory auditor. The relevant time for seeking refund of SAD is the date when the imported goods have been sold. It is an admitted fact that substantial quantity of imported goods was sold by the appellant in the year 2016 itself under the invoice No. R1/240 dated 22.12.2016. Output VAT on such sale was also charged and was paid vide State Government treasury. The N/N. 102/07 of 14.9.2007 (amended) was very much in existence. Ignorance, thereof is not right to be pleaded by the appellant - There is no sufficient reason quoted for waiting till March, 2018. In the absence of such explanation it is held that limitation mentioned in the amended N/N. 102/2007 is rightly invokable for the impugned refund claim. Appeal dismissed.
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