9911796707
TMI Blog2011 (2) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... DR Per Mr. B.S.V. Murthy; Brief facts of the case are that the appellant had filed three claims for refund of Rs. 80,544/-, Rs. 1,16,036/- and Rs. 74,282/- being 4% Special Additional Duty (SAD) paid by them as per Section 3(5)of the Customs Tariff Act, 1975, at the time of importation of goods against bill of entry No. 239424/ 02.05.2009, 281130/ 24.03.2009 and 220563/ 07.12.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2007 and accordingly the subject refund claim involving an amount of Rs. 74,282/- was rejected. 2. Learned Chartered Accountant on behalf of the appellants submitted that the Notification No. 102/2007-Cus dated 14.09.2007 does not have any time limit for filing of refund claims. The time limit was incorporated by notification No. 93/2008-Cus dated 01.08.2008. Therefore, he submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I also find that Circular No. 6/2008 dated 28.4.2008 issued by the CBEC also supports this view. Para 4.1, which is relevant Para is reproduced below:- 4.1 In the Notification No. 102/2007-Customs, dated 14-9-2007,?4.1 no specific time limit has been prescribed for filing a refund application. Under the circumstances, a doubt has been expressed that whether the normal time-limit of six mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corporate a specific provision prescribing maximum time limit of one year from the date of payment of duty, within which the refund could be filed by any person. It is also clarified that the importers would be entitled to refund of duties only in respect of quantities for which the prescribed documents are made available and the claims submitted within the maximum prescribed time of one year. Uns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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