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TMI Blog2022 (5) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... issue involved is whether the appellant is entitled for refund in respect of Special Additional Duty paid in terms of Notification No. 102/2007-Cus dated 14.09.2007, after one year from the date of payment or otherwise. 2. Shri Nazir Kasim Shaikh, learned Counsel appearing on behalf of the appellant submits that the period of limitation should be reckoned from the date of sale of goods and not fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No. 102/2007-Cus, the time limit should be calculated from the date of payment of duty and not from the date of sale. The judgment in the case of Sony India Pvt. Limited relied upon by the learned Counsel is distinguished and bad in law in the light of various judgments. He placed reliance on the following judgments:- (a) 2017 (349) ELT 236 (Bom.) - CMS Info Systems Ltd vs. Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities, therefore, the same cannot be taken at this stage. 4. I have carefully considered the submissions made by both the sides and perused the record. I find that as regards limitation for the purpose of claiming refund of SAD under Notification No. 102/2007-Cus, as per the judgments cited by learned AR, it is settled that period of limitation should be reckoned from the date of paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of remand to the Adjudicating Authority. The appellant is at liberty to submit all the documents on the issue of provisional/ final assessment before the Adjudicating Authority and the Adjudicating Authority shall give sufficient opportunity of personal hearing to the appellant. The de-novo adjudication may be passed within a period of three months from the date of this order. (Dictated an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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