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2022 (6) TMI 1142 - HC - CustomsTime limitation of one year to claim refund of Special Additional Duty - N/N. 93/2008-Customs dated 01.08.2008 - Whether N/N. 102/2007-Customs dated 14.09.2007 and the amending Notification No.93/2008-Customs dated -01.08.2008 issued under sub-section (1) of Section 25 of the Customs Act, 1962, have the standing and statutory backing to prescribe limitation for claiming refund? - HELD THAT:- This Court has taken a view in THE COMMISSIONER OF CUSTOMS, BANGALORE VERSUS M/S. MOLEX INDIA PVT. LTD., [2021 (10) TMI 342 - KARNATAKA HIGH COURT] agreeing with the view taken by the Delhi High Court in SONY INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [2014 (4) TMI 870 - DELHI HIGH COURT], where it was held that Indisputably, in N/N.102/2007-Cus dated 14.9.2007, no time period was mentioned for claiming the refund under the said notification. By virtue of the amendment notifications and Circular Nos.6/2008, 10/2012 and 18/2013 issued by Central Board of Excise and Customs, additional restrictions were imposed for availing the exemption. The substantial questions raised are answered against the Revenue and the appeal is dismissed.
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