TMI Blog2017 (6) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 27 being made applicable in the said notification, the time-limit prescribed in this section would not be automatically applicable to refunds under the notification - limitation will not applicable for refund of SAD - refund allowed - appeal allowed - decided in favor of appellant. - Appeal No. C/60518/2016 - FINAL ORDER NO. 60917 / 2017 - Dated:- 11-5-2017 - Hon ble Mr. Ashok Jindal, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e year for the payment of duty and the appellant has filed refund claim beyond the said period, therefore, the refund claim is not maintainable and was dismissed as time barred. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that the limitation prescribed as per Notification No. 93/2008-CUS dated 01.08.2008 is not applicable to the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under: 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 refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions that adversely affect statutory rights, the parent enactment must clearly impose such obligation; subordinate legislation or rules cannot prevail or be made, in such cases. The imposition of a period of limitation for the first time, without statutory amendment, through a notification, therefore, could not prevail. 7. As the Hon ble High Court of Delhi held that limitation will not ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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