TMI Blog2017 (1) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... cedent for claiming refund of the SAD amount and that since achieving such objective is not in the hands of tax payer, time limit cannot be prescribed by issuance of notification under sub-section (1) of Section 25 ibid. The refund claim filed by the appellant is not barred by limitation of time - appeal allowed - decided in favor of appellant. - C/268/2011-CU (DB) - 50027/2017-CU(DB) - Dated:- 2-1-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri Ashok K. Arya, Member (Technical) Shri Mayank Garg, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent ORDER Per S.K. Mohanty: In this case, the application filed by the appellant, claiming refund of Special Additional Duty (SAD) of ₹ 13,72,4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant on different dates between the period September 2007 to January 2008. Upon assessment of the Bill of Entry, the SAD amount was paid by the importer. Since the refund application was filed under Notification dated 14.09.2007, where there was no prescribed condition for claiming the refund within one year, the embargo created for the first time in Notification dated 01.08.2008 will not have any retrospective application, especially in view of the fact that at the time of payment of SAD, the said notification dated 01.08.2008 was not in vogue and that the appellant was governed under the earlier notification dated 14.09.2007. 6. The issue arising out of the present dispute is no more res integra, in view of the judgment of Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act are inapplicable to the duties levied under Section 3(5) of the CTA. Thus, neither Section 27 nor a notification under Section 25(1), such as the amending Notification No. 93/2008-Cus., dated 1-8-2008 can be used to impose a limitation period on the right to claim refund of additional duty of customs paid under Section 3(5). If a limitation period is sought to be imposed in respect of refund claims in a case where the importer advances a refund of SADC paid owing to having incurred sales tax/VAT liability on subsequent sale of goods, it must be introduced by legislation, given the expropriatory consequences of such a limitation period. 7. The judgment cited by the Ld. DR in the case of Pioneer India Electronics (P) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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