Special additional duty refund turned on proof of timely filing and verification of VAT-linked claim documents.

Refund of special additional duty under Notification No. 102/07-Cus is available where imported goods are sold on payment of VAT, but the limitation question depended on whether the refund application had been received before the cut-off date. The absence of a receipt stamp on the application, together with the department's letter to the VAT authority, suggested that the refund papers were already in departmental possession. However, the record did not conclusively link that inquiry to the specific refund claim, so the factual issue of prior filing required further verification. The matter was remanded to the original adjudicating authority for fresh examination and decision.

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Issues: Whether the refund claim of special additional duty was barred by limitation, and whether the departmental inquiry to the VAT authority indicated that the refund application had been filed before the cut-off date.

Analysis: The refund was claimed under Notification No. 102/07-Cus dated 14.09.2007, which permits refund of special additional duty where imported goods are sold on payment of VAT. The dispute turned on whether the refund application had in fact been received before the date on which the department wrote to the VAT authority. The absence of a receipt stamp on the application, coupled with the departmental letter seeking verification of VAT payment, suggested that the refund application was already in the department's possession. At the same time, the record was not sufficient to conclusively connect the inquiry with the specific refund claim, and the factual question whether any earlier refund application had been filed required verification.

Conclusion: The limitation issue was not finally determined and the matter was remanded to the original adjudicating authority for fresh verification and decision.

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