TMI Blog2010 (11) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 - Any payment of duty made after 1-8-2008, refund of the same shall be entitled, if the same is filed within one year but the duty is payable pursuant to Notification 102/2007 dated 14th September ‘07 prior to 1-8-2008, the limitation period is not applicable in the ratio laid down by the Hon’ble Supreme Court in the case of Suchitra Components Ltd. Decisions of the Tribunal as well as of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the SAD as per the chart given below :- Sr. No. File No. B/E No. Date TR6 Challan No. Challan Date Refund Claim Date of filing claim 1. 58 985584 12-11-07 98266961 14-11-07 78277 17-11-08 2. 194 991461 15-11-07 98270684 17-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees were made entitled to claim SAD paid by them on paying VAT/Sales Tax as applicable. In that Notification, no time limit was given for filing the refund claim. By Notification No. 93/2008-Cus., dated 1-8-2008 the time limit for filing the refund claim was made but the appellants have paid the duty prior to the Notification No. 93/08. Hence the duty paid by them before the said Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e year, hence the lower appellate authority has rightly denied the refund claim on the ground of time bar. Hence the impugned order is to be sustained. 5. Heard and considered. I have perused the records and examined the submissions made by both the 6. sides. It is no doubt that the appellant has paid the duty in October/November 2007 in pursuance to imports made by them and as per the Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the duty when the Notification 93/2008 dated 1-8-2008 was not in operation. Therefore, the payment of duty in this case is not bound by Notification 93/2008 as the Notification came into force only on 1-8-2008. Any payment of duty made after 1-8-2008, refund of the same shall be entitled, if the same is filed within one year but the duty is payable pursuant to Notification 102/2007 dated 14t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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