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of <h1>Tribunal Upholds Partial SAD Refund, Rejects Late Entry: Limitation ruled to align with claim rights</h1> <h3>Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi Versus M/s Om Traders</h3> Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi Versus M/s Om Traders - TMI Issues:The appeal involves the rejection of part of the refund claim of Special Additional Duty (SAD) by the Commissioner (Appeals) on the ground of limitation.Summary:Issue 1: Refund Claim of SADThe respondent, a regular importer, applied for a refund of SAD deposited at the time of import, in accordance with Notification No. 102/2007-CUS. The refund claim was made upon resale of the goods, subject to conditions specified in the notification. The Adjudicating Authority allowed the refund claim in part but disallowed the claim for a specific bill of entry, citing it as time-barred due to being filed beyond the prescribed period of 12 months.Issue 2: Introduction of LimitationThe original Notification No. 102/2007-CUS did not specify a time limit for claiming the refund of SAD. Subsequently, a limitation of one year from the date of deposit of SAD was introduced through an amendment. The appellant contended that limitation cannot start before the crystallization of the refund claim, relying on the ruling of the Hon'ble Delhi High Court in a similar case. The Commissioner (Appeals) allowed the appeal based on this precedent and the dismissal of the Revenue's Special Leave Petition (SLP) by the Supreme Court.Issue 3: Appellate Tribunal's DecisionThe Revenue appealed to the Tribunal, arguing against the Commissioner's decision, citing a different ruling by the Hon'ble Bombay High Court. The Tribunal, however, upheld the Commissioner's decision, emphasizing that limitation cannot be introduced for the first time through subordinate legislation. The Tribunal also highlighted that limitation cannot commence before the right to claim arises, in line with previous judicial interpretations. Therefore, the Tribunal dismissed the Revenue's appeal, affirming the decision of the Commissioner (Appeals).
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