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2024 (4) TMI 730 - AT - CustomsPeriod of limitation for filing refund claim of SAD - Period start from the date of payment Or from the date of sale of the goods - HELD THAT:- The ratio laid down in the case of M/s. Abhishek Marketing [2024 (3) TMI 1050 - CESTAT KOLKATA] wherein the Tribunal has held that the one-year period for filing the refund claim should start from the date of payment of additional customs duty, is squarely applicable to the factual matrix of the present appeals. I observe that the judgements of the Hon’ble Delhi High Court cited by the appellant pertain to refund claims filed prior to the amendment carried out vide Notification No. 93/2008-Cus. dated 01.08.2008. Thus, I find that the decisions cited by the appellant are not relevant in the facts and circumstances of the present case. Accordingly, I do not see any reasons for interfering with the impugned orders and the same are accordingly upheld. In the result, the appeals filed by the appellant stand dismissed.
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