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2022 (5) TMI 259 - AT - CustomsRefund of SAD - Time Limitation - eligibility for refund after one year from the date of payment or otherwise - applicability of N/N. 102/2007-Cus dated 14.09.2007 - HELD THAT:- As regards limitation for the purpose of claiming refund of SAD under Notification No. 102/2007-Cus, as per the judgments cited by learned AR, it is settled that period of limitation should be reckoned from the date of payment of duty. However, on the issue raised by learned Counsel that the refund claim is well within the time-limit as assessment was provisional at the time of clearances of goods and the same was finalized on 18.05.2018 whereas the refund claim was filed before that i.e. on 23.04.2018. It is an admitted fact that this issue has not been raised before the lower authorities however, this issue being a question of law, can be raised before this Tribunal. Since the facts of this issue has not been verified by the lower authorities, the matter is remitted back to the Adjudicating Authority to decide the matter afresh after taking into consideration the aspect of provisional assessment of imported goods - Appeal allowed by way of remand.
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