TMI Blog2023 (2) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that This Court holds that the amending notification must be read down to the extent that it imposes a limitation period. Thus, court below have erred in rejection of refund claim on the ground of limitation - The Adjudicating Authority is directed to grant the refund of SAD within a period of 45 days from receipt/service of copy of this order with interest as per rules, after verifying the bar of unjust enrichment. - Accordingly, the impugned order is set aside and the appeal is allowed. - Customs Appeal No. 51974 of 2022-SM - FINAL ORDER NO. 50104/2023 - Dated:- 20-1-2023 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Mr. Jitin Singhal, Advocate for the Appellant Mr. Vishwa Jeet Saharan, Authorised Representative fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct which refund of SAD is claimed, iii) documents evidencing payment of appropriate sales tax or VAT, on sale of such import goods. 3. That subsequently, vide Notification No. 93/2008-Cus, Clause 2(C) of the aforementioned Notification was substituted as follows: 2(C) the importer shall file a claim for refund the said SAD of customs paid on the imported goods with the jurisdictional customs officer before the expiry of one year from the date of payment of said additional duty of customs. 4. The effect of substitution on was that one year period was insisted upon for filing of refund application from the date of payment on SAD. 5. In view of the amendment made by the aforementioned Notification No. 93/2008-Cus, prescribing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the context, of reference to Section 27 and 27A of the Customs Act, referring to Sony India (supra), observed that in Sony India it has been held that,- by way of subordinate registration, Circular or Notification, limitation could not introduced for the first time. The High Court further observed that there is no conflict between the views expressed in Riso India (supra) and Sony India (supra). In Sony India, it has been categorically held that imposition of a period of limitation for the first time, through a notification, without statutory amendment, was impermissible. High Court also observed that it may be noted that, the purpose of imposing SAD is to protect and ensure collection of appropriate sales tax or VAT, payable on the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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