9911796707
TMI Blog2021 (11) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... that under Notification No.102/2007-Cus dated 14.09.2007, the appellant filed their refund claim of said SAD vide their application dated 19.03.2018 claiming the refund of Rs. 2,40,562/-. On scrutiny, certain discrepancies were noticed accordingly a deficiency memo dated 09.04.2018 was issued pointing out the following discrepancies:- 1. Three of the claims were alleged to be time barred. 2. Sale invoices submitted on support of the refund claim were alleged to not to be self certified. 3. VAT/CST was noticed NIL in most of the sale invoices. 4. VAT returns for the relevant period were not been submitted. 2. It is when party failed to submit any reply to the said Deficiency Memo that another Deficiency Memo of 03.07.2018 was served ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al merely on the ground of limitation. However, the question of law has been kept open for decision by Hon'ble Apex Court. It is impressed upon that due to this reason the judgment of Delhi High Court in Soni India (supra) case cannot be relied upon in isolation for deciding the limitation aspect for claim of SAD return. Ld. D.R. has impressed upon Notification No.93/2008-Cus. dated 1st August, 2008 which is an amendment to Notification No.102/2007 wherein specifically a period of one year from the date of payment of SAD has been prescribed for filing the refund thereof. Since there is no denial for the impugned refund claims to have been filed beyond one year of the said date, there is no infirmity in the order under challenge. Appeal is, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall be admissible; (c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer; (d) the importer shall pay on sale of the said goods appropriate sales tax or value added tax, as the ease may be; (e) the importer shall, inter alia, provide copies of the following documents along with the refund claim : (i) document evidencing payment of the said additional duty; (ii)invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be. by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
