SAD refund limitation under exemption notification applies strictly, making belated claims time-barred and relief unsustainable.

Strict compliance with Notification No. 102/2007-CUS, as amended, was required for SAD refund, including filing the claim within one year of duty payment. The Tribunal held that the limitation condition formed part of the exemption scheme and could not be ignored merely because another High Court decision was relied on in a different factual context. It preferred the Bombay High Court view that the time-limit was operative and not unconstitutional in the absence of contrary binding authority. The refund claims, having been filed beyond the prescribed period, were time-barred and the Commissioner (Appeals) erred in granting relief.

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Issues: Whether the one-year limitation for claiming refund of special additional duty under the refund notification applied to claims filed after the amending notification and whether the Commissioner (Appeals) was in treating the limitation as inapplicable.

Analysis: The refund scheme under Notification No. 102/2007-CUS, as amended by Notification No. 93/2008-CUS, entitled importers to SAD refund only on fulfilment of the notification conditions, including filing the claim within one year of payment of duty. The refund claims in question were filed beyond that period. The Tribunal distinguished the Delhi High Court decision relied upon by the Commissioner (Appeals), noting that it dealt with the retrospective operation of the amending notification in a different factual setting. It preferred the view taken by the Bombay High Court that the time-limit condition was part of the exemption notification and could not be treated as unconstitutional or ignored by the Tribunal in the absence of any contrary jurisdictional High Court or Supreme Court ruling.

Conclusion: The limitation period under the notification applied, the refund claims were time-barred, and the Commissioner (Appeals) erred in allowing the claims.

Final Conclusion: The Revenue succeeded and the orders granting refund relief were set aside.

Ratio Decidendi: A refund under an exemption notification can be granted only on strict compliance with all notified conditions, including the prescribed time-limit, unless that condition is invalidated by a binding higher judicial pronouncement.

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