TMI Blog2023 (3) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... iled within a period of one year from the date of payment of SAD. HELD THAT:- The issue herein is squarely covered by the rulings of the Hon ble Delhi High Courts cited above, in favour of appellant. Further, the ruling of the Hon ble Bombay High Court in M/s. CMS Info Systems Ltd. has been distinguished by this Tribunal in COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS S.R. TRADERS [ 2020 (12) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Notification No.93/2000-Customs. 2. The brief facts are that the appellant imported goods for trade and had claimed refund of Special Additional Duty (SAD), as allowable under Notification No.102/2007-Customs on 19.02.2019 The said refund claims was filed on 23.01.2019 and the same were adjudicated vide order-inoriginal dated 28.02.2019 as follows:- Table Bill of Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 512889 513321 3. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide impugned order-in-appeal dated 17.03.2022 was pleased to reject the appeal upholding the rejection of refund claims on the ground of limitation, following the ruling of Bombay High Court in the case of M/s. CMS Info Systems Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced through subordinate legislation or notification. It was also held that limitation cannot start to run prior to crystalisation of the right to claim refund. The said ruling has been repeatedly followed in a catena of judgements including the case of CC (Import) Vs. M/s. Gulati Sales Corporation 2018 (360) ELT 277 (Delhi) and also in the recent decision of Delhi High Court in Premier Timber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. CMS Info Systems Ltd. (supra) has been distinguished by this Tribunal in S.R. Traders - 2020-12-TMI-503, which judgement has been upheld by the Hon ble Delhi High Court reported at 2022-4-TMI-1167. 7. In this view of the matter, I allow this appeal and set aside the impugned order. The Adjudicating Authority is directed to grant refund along with interest @ 12% p.a., starting from the end ..... X X X X Extracts X X X X X X X X Extracts X X X X
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