TMI Blog2023 (11) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... proof of payment of VAT/ Sales Tax. In this position, if the goods is not sold then the assessee cannot filed a refund claim, and even, if it is filed as a precautionary measure the department will not entertain such refund claim, for the reason that there will be neither sale invoice nor payment of VAT. Considering this position the Delhi High Court in the case of SONY INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [ 2014 (4) TMI 870 - DELHI HIGH COURT] , held that the period of limitation of 1 year from the date of payment of duty shall not apply, whereas 1 year shall apply from the date of sale of the goods. The appellant s refund claim is not time barred as the same was filed while within 1 year from the date of sale of the goods. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi High Court has struck down the time limit of 1 year prescribed by Notification No. 93/2008-Cus, against the judgment of Delhi High Court SLP filed by department has been dismissed by the Hon ble Supreme Court. In another case of M/s. Pee Gee International -2016 (343) ELT 72 (Del.), Hon ble High Court of Delhi relying on the Sony India P Ltd (supra), held that 1 year would apply from the date of further sale and payment of VAT and not from the date of payment of SAD. He submits that the Sony India judgment was relied upon in the following decision: Hon ble High Court of Delhi, in S.R. Traders, 2022 (4) TMI 1167, while upholding the decision of Hon ble Tribunal Hon ble High Court of Delhi, in Premier Timber and Trading Pvt. Ltd., 2022 (7) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the period of limitation of 1 year from the date of payment of duty shall not apply, whereas 1 year shall apply from the date of sale of the goods. The judgment of Delhi High Court has been upheld by the Hon ble Supreme Court. It is further observed that the Hon ble Supreme Court has upheld the judgment in the case of M/s. Bhimeshwari Overseas and Nanak Electronics Pvt Ltd passed by the Hon ble Delhi High Court. Therefore, the view taken by the Delhi High Court was affirmed by the Hon ble Supreme Court in the various judgments cited (supra). As regard the reliance placed by the revenue in the case of CMS Info System Ltd , we find that with due respect though the Hon ble Bombay High Court expressed the view that one year limitation shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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