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M/s. M.S. Metals Versus Commissioner of Customs (Preventive) , Patna

2016 (9) TMI 169 - CESTAT KOLKATA

Rejection of Refund claim – time-bar - Notification No.102/2007-Cus. dated 14.09.2007 as amended by Notification No.93/2008-Cus. dated 01.08.2008. Ld – Held that: - the original Notification NO.102/2007-Cus. dt. 14.09.2007 was not having any time limit for filing refund claim and time period of one year from the date of payment of said additional duty of customs was added to the original Notification No. 93/2008-Cus. dated 01.08.2008. Amending Notification No. 93/2008-Cus. dated 01.08.2008 canno .....

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appeal disposed off – decided against appellant. - Appeal No. C/75757/2014 - ORDER No. FO/A/75895/2016 - Dated:- 25-8-2016 - Shri H. K. Thakur, Member ( Technical ) Sri Manmohan Gupta, Advocate for the Appellant Sri S.K.Naskar, AC(AR) & Sri K.Choudhary, Supt.(AR) for the Respondent ORDER Per Shri H. K. Thakur 1. This appeal has been filed by the appellant against Order-in-Appeal No. 600/Pat/Cus/Appeal/2014 dated 18.02.2014 passed by the Commissioner (Appeals), Patna as First Appellate Author .....

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he Delhi High Court has been followed by CESTAT, Delhi in the case of International Refrigeration Corporation-vs.-C.C., New Delhi[2016(332)E.L.T. 824(Tri.-Del.)] and CESTAT, Mumbai in the case of Purab Textile Pvt. Ltd.-vs.-Commr.of Cus(Import), Mumbai-II[2015(330)E.L.T.414(Tri.-Mumbai)]. It is the case of the Ld. Advocate that the appeals allowed by CESTAT, Delhi and CESTAT, Mumbai were for the period after amendment under Notification No.93/2008-Cus. dated 01.08.2008 when period of one year fo .....

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he period involved in the case before Hon ble Delhi High Court was thus before 01.08.2008 when amending Notification No. 93/2008-Cus. dated 01.08.2008 was not existing. It is also their case that CESTAT, Delhi and CESTAT, Mumbai have not correctly applied the ratio laid down by Hon ble Delhi High Court in the case of Sony India Pvt. Ltd.-vs.-Commr.of Cus, New Delhi (Supra). 4. Heard both sides and perused the case records. The issue involved in the present appeal is whether First Appellate Autho .....

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In the said notification, in paragraph 2, for sub-paragraph (c), the following shall be substituted, namely,- (c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer before the expiry of one year from the date of payment of the said additional duty of customs; 6. It is observed from the case laws of Sony India Pvt. Ltd.-vs.-Commr.of Cus, New Delhi that following was the question of law referred to H .....

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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. 7. While disposing of the above question of law it was held by Hon ble Delhi High Court that amending Notification No. 93/2008-Cus. dated 01.08.2008 cannot be said to have retrospective effect and the time limi .....

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