Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (12) TMI 132

..... e SAD is leviable under section 3 (5) of Customs Tariff Act 1975. However, the Department in the year 2007 vide N/N. 102/2007 extended an exemption to said SAD. Vide this notification the goods falling within first schedule to Customs Tariff Act 1975 stands exempted from whole of the additional duty of the customs leviable thereon when imported in India for subsequent sale. Two conditions are prescribed in the notification itself for availing the said exemption. Though this N/N. 102/2007 is silent about any time limit for seeking the refund but in the subsequent amendment thereto vide notification no. 93/2008 dated 1.8.2008 the time period for filling the application for refund of said SAD is specified as one year from the date of payment o .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... nder special refund mechanism as is provided under Exemption Notification no. 102/2007 dated 14.9.2007. The said claim was with respect to Special Additional Duty of Customs (SAD) leviable under sub section 5 of section 3 of Customs Tariff Act 1975, as was paid with respect to bills of entry no. 5337695 dated 29.4.2014 and 5259961 dated 22.4.2014. The said refund claim was rejected by the original adjudicating authority vide order bearing no. 1218/2015 dated 13.11.2015. However, Commissioner (A) vide order in appeal no. 534/2019 dated 18.9.2019 had allowed the said refund. Department being aggrieved that the aforementioned review order was passed consequent whereto the impugned appeal before this Tribunal. 4. I have heard learned DR for the .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... fund of said SAD is specified as one year from the date of payment of SAD. This amendment makes it abundantly clear that the imports, post this amendment, have to comply with the condition as that of limitation, as well, while seeking the refund of the duty (SAD) as was paid at the time of import. 6. I observe that Commissioner (A) while rejecting the decision of original adjudicating authority for the refund being time barred has relied upon the decision of Hon ble High Court of Delhi in the case of M/s. Sony India Pvt. Ltd. Vs. Commissioner reported as 2014 (304) ELT 660 (Del), but I am of the opinion that in the said case the import into India was prior the notification no. 93/2008 dated 1.8.2008. Subsequent to the said notification this .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||