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TMI Blog2020 (1) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Tariff Act, 1975. Subsequently, they sold the goods within India and filed an application on 16.09.2016 seeking the refund of SAD amounting to Rs. 1,08,859.50/- under Notification No. 102/2007-Cus dated 14.09.2007 as amended by Notification No. 93/2008-Cus dated 01.08.2008 after one year from the date of payment of SAD, i.e. beyond the limitation in the notification. 3. Special Additional Duty (SAD) of customs has been levied under Section 3(5) of the Customs Tariff Act with a view to provide a level playing field between the domestic manufacturers and importers. The goods of domestic manufacturers suffer the VAT levied by the State Government whereas no VAT is leviable on the goods which are imported. The VAT on the domestic goods m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication cannot have retrospective application. However, in the operative part of the judgment, the Hon'ble High Court has held that the amending notification must be read down to the extent that it imposes a restriction of one year for filing the refund claim. 5. Similar issue came up before the Hon'ble High Court of Bombay in the case of CMS Info Systems Ltd., [2017-TIOL-79-HC-MUM-CUS]. This case pertained to the period where the SAD was paid as well as the refund claim was filed post amendment by notification of 93/2008-CUS. The Hon'ble High Court of Mumbai, after considering the judgment of the Hon'ble High Court of Delhi in the case of Sony India Pvt Ltd., (supra) took a view that there is no right, let alone vested, for refund by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification. (2) When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue. (3) The ratio in Sun Export case (supra) is not correct and all the decisions which took similar view as in Sun Export Case (supra) stands overruled. 53. The instant civil appeal may now be placed before appropriate Bench for considering the case on merits after obtaining orders from the Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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