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M/s. Gulati Sales Corporation Versus Commissioner of Customs, New Delhi

2017 (1) TMI 528 - CESTAT NEW DELHI

Refund of SAD - time limitation - whether the time limit prescribed in the N/N. 93/08 dated 01.08.2008 will have the retrospective application for denying the refund benefit to the imports made during the period from 19.09.2007 to 18.01.2008? - Held that: - The issue arising out of the present dispute is no more res integra, in view of the judgment of Hon'ble Delhi High Court, in the case of Sony India Pvt. Ltd. - Vs. - Commissioner of Customs, New Delhi, [2014 (4) TMI 870 - DELHI HIGH COURT ], .....

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:- 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 ₹ 13,72,436/- under Notification No. 102/07-Cus, dated 14.09.2007 was rejected by the authorities below on the ground that the same has been filed after expiry of one year prescribed .....

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2007 exempts goods from payment of SAD leviable thereon, subject to fulfillment of certain conditions by the importer. The conditions itemized therein are that at the time of importation of goods, the importer shall pay all duties, including SAD leviable thereon; and that on sale of goods in the domestic market, the importer shall pay appropriate Sales Tax/ VAT and thereafter to file the refund application before the jurisdictional Customs officers. The said notification has not prescribed any t .....

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n 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 dispu .....

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r sub-section (1) of Section 25 ibid. The relevant paragraph in the said judgment is extracted below:- 12. The provisions of the Customs Act on the rules and mechanism for refund is incorporated by reference into the CTA only so far as may be applicable. Since SADC levied under Section 3(5) is refundable only on subsequent sale (i.e. the point at which sales tax/VAT liability arises), it is the opinion of this Court that no limitation period can possibly be imposed for advancing a refund claim. .....

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