TMI Blog2019 (5) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... RACHNA GUPTA :- None for respondent despite service of notice. 2. The present appeal has been restored to its original number vide the miscellaneous order No. 50070-50071 of 2019 dated 24/01/2019. It is submitted on behalf of the department/ appellant that the present case is the case of refund of 4% of Special Additional Duty of Customs (SAD) leviable under Section 3 (5) of Customs Tariff Act, 1975. The said refund claim was filed under Special Refund Mechanism as is provided under the exemption Notification No. 102/2007-Customs dated 14/09/2007 amended by Notification No. 93/2008-Customs dated 01/08/2008 for an amount of ₹ 7,36,824/-. The same was partly allowed vide the order-in-original dated 7 June 2017. An amount of ₹ 5,58,584/- was sanctioned, however, amount of ₹ 1,78,240/- was denied to be refunded being barred by time. An appeal thereof was filed being aggrieved of the said rejection. The same was allowed by Commissioner (Appeals) vide order-in-appeal No. 806 dated 18/04/2008. Thereafter there has been a review order No. 147 dated 2 May 2018 in furtherance wherein the impugned appeal has been preferred. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value added tax, local tax or other charges for the time being in force, which would be leviable on a like article if sold, purchased or transported in India or, if a like article is not so sold, purchased or transported, which would be leviable on the class or description of articles to which the imported article belongs and where such taxes, or, as the case may be, such charges are leviable at different rates the highest such tax or, as the case may be, such charge. It is brought to our notice that the said SAD exemption has been granted vide Notification No. 102/2007 dated 14.09.2007 as issued in accordance of Section 25(1) of the Customs Act which provides power to the Central Government to grant exemption from duty by way of Notification. This Notification exempts the goods falling within the first schedule to the Customs Tariff Act, 1975 when imported into India for subsequent sale, from the whole of the additional duty of Customs leviable thereupon in accordance of the above mentioned Section 3(5) of Customs Tariff Act. However, subject to such conditions as mentioned in the Notification itself in para 2 thereof, the first condition reads as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional duty as a time to claim the refund thereof to be without statutory amendment, is not sustainable rather is opined to be legally erroneous. Otherwise also, the said amendment came into force w.e.f. 01.08.2008 that too in accordance of another statutory provision, i.e. Section 25(4) of the Customs Act. The refund in question was filed on 27.03.2017, i.e. much beyond the amended Notification and also the Customs Act itself contains a provision about claim of refund of duty in Section 27 thereof which reads as follows:- (i) Any person claiming refund of any duty or interest, paid by him or borne by him may make an application in such form and manner as may be prescribed for such refund to the Assistant Commissioner of Customs or Deputy Commissioner of Customs before the expiry of one year from the date of payment of such duty or interest. 8. The words used in the provision makes it clear that statute has not distinguished the nature of duty or interest, the refund whereof is claimed. Hence, even if we do not look into the amended Notification No. 93/2008, the period of limitation as applicable for filing the refund claim under Notification 102 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st be followed, and it is not competent to the party to pursue the course applicable to cases of the second class. The form given by the statue must be adopted and adhered to. In still another case titled as Munshiram Vs. Municipal Committee Chheharta SSC page 88 para 23, the Hon ble Apex Court held that when a Revenue statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a particular forum, in a particular way, it must be sought in that forum and in that manner and all other forums and modes of seeking said remedy are excluded. Except in the case where the statutory authority has not acted in accordance with the provisions of the enactment in question or in defiance of the fundamental principles of judicial procedure or has resorted to invoke the provisions which are repealed. Apparently and admittedly none is the fact of the present Appeal. It is also not the case that Notification 93/2008 has been repealed. In absence thereof also, as already discussed above, Section 27 of Customs Act prescribes a period during which refund of any type can be claimed. The Hon ble Apex Court in a recent decision Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds the legislative intention i.e., the true or legal meaning of an enactment is derived by considering the meaning of the words used in the enactment in the light of any discernible purpose or object which comprehends the mischief and its remedy to which the enactment is directed It was also held that the well settled principle is that when the words in a statute are clear, plain and unambiguous and only one meaning can be inferred, the Courts are bound to give effect to the said meaning irrespective of consequences. If the words in the statute are plain and unambiguous, it becomes necessary to expound those words in their natural and ordinary sense. The words used declare the intention of the Legislature. In Kanai Lal Sur v. Paramnidhi Sadhukhan, AIR 1957 SC 907, it was held that if the words used are capable of one construction only then it would not be open to the Courts to adopt any other hypothetical construction on the ground that such construction is more consistent with the alleged object and policy of the Act. In view of entire above discussion, we are of the opinion that the refund claim of additional duty due to the exemption flowing out of Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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