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Commissioner of Customs, Visakhapatnam Versus M/s DOZCO (India) Pvt Ltd

2015 (5) TMI 964 - CESTAT BENGLALORE

Refund of SAD - whether refund of SAD claimed by the assessee-respondent relating to the period prior to the date of issue of amending Notification No. 93/2008 dated 1.8.2008, time limit of one year prescribed for availing refund claimed under Notification No. 93/2008-Cus would be applicable or not - Held that:- Issue is squarely covered by the decision of the Hon’ble High Court of Delhi in the case of Sony India Pvt. Ltd. (2014 (4) TMI 870 - DELHI HIGH COURT ). In such a situation, I do not con .....

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C. Choudhary, Consultant In all these appeals, issue involved is same and therefore, all the four appeals taken together for the disposal and a common order is passed. 2. The issue involved is whether refund of SAD claimed by the assessee-respondent relating to the period prior to the date of issue of amending Notification No. 93/2008 dated 1.8.2008, time limit of one year prescribed for availing refund claimed under Notification No. 93/2008-Cus would be applicable or not. 3. Learned A.R. submit .....

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m can be filed without any limitation and there cannot be a situation wherein unlimited time can be allowed for filing refund claim. The third ground taken by learned A.R. is that in the absence of express provision, a subsequent amendment making express provision would have retrospective effect. 4. Learned consultant on behalf of the respondent relies on the decision of the Hon ble High Court of Delhi in the case of Sony India Pvt. Ltd. Vs. Commissioner of Customs, New Delhi [2014 (304) E.L.T. .....

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case, Hon ble High Court has framed the issue for determination as under : The question of law that arises for determination in this appeal is - Can period of limitation for preferring refund claims, specified in the amending Notification No. 93/2008-Cus, be made applicable with retrospective effect, in absence of a limitation period in the original Notification No. 102/2007-Cus, in respect of goods imported prior to the issue of the amending notification. Finally, in paragraph 17, Hon ble High .....

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