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Issues: Whether the refund claims for Special Additional Duty were barred by limitation, and whether the relevant date for limitation was the date of payment of Special Additional Duty or the date of payment of VAT/Sales Tax/CST on subsequent sale of the imported goods.
Analysis: The refund under Notification No. 102/2007-Cus. dated 14.09.2007 became available only after sale of the imported goods on payment of VAT/Sales Tax/CST. The Tribunal held that, for the purpose of limitation under Section 11B of the Central Excise Act, 1944, the relevant date was the date on which VAT/Sales Tax/CST was paid, since that was when the cause of action to claim refund arose. The refund claims had been filed within one year from that date, and therefore were not hit by limitation. The Tribunal followed its earlier view that supported this construction of the notification and the limitation provision.
Conclusion: The refund claims were within time and were not liable to be rejected as time-barred; the finding was in favour of the assessee.
Final Conclusion: The impugned orders denying refund on limitation were set aside and the appeals were allowed with consequential relief.
Ratio Decidendi: For SAD refund under Notification No. 102/2007-Cus., the limitation period under Section 11B of the Central Excise Act, 1944 runs from the date on which VAT/Sales Tax/CST is paid on sale of the imported goods, as that is when the refund cause of action arises.
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