2010 (11) TMI 361

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....ra, JDR, for the Respondent. [Order].  - By the impugned order the appellant was denied the refund claim of SAD paid by them holding that the refund claim is barred by limitation. 2. The facts of the case are that the appellant paid SAD and filed refund claim of the SAD as per the chart given below :- Sr. No. File No. B/E No. Date TR6 Challan No. Challan Date ....

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....f SAD was not entitled to the assessees. By Notification No. 102/2007 dated 14th September 07 the assessees were made entitled to claim SAD paid by them on paying VAT/Sales Tax as applicable. In that Notification, no time limit was given for filing the refund claim. By Notification No. 93/2008-Cus., dated 1-8-2008 the time limit for filing the refund claim was made but the appellants have paid the....

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....ase it is no doubt that the appellant has filed the refund claim beyond the prescribed period of one year, hence the lower appellate authority has rightly denied the refund claim on the ground of time bar. Hence the impugned order is to be sustained. 5. Heard and considered. I have perused the records and examined the submissions made by both the 6. sides. It is no doubt that the appell....

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....ively while oppressive circular applicable prospectively. In this case, it is no doubt that the appellants paid the duty when the Notification 93/2008 dated 1-8-2008 was not in operation. Therefore, the payment of duty in this case is not bound by Notification 93/2008 as the Notification came into force only on 1-8-2008. Any payment of duty made after 1-8-2008, refund of the same shall be entitled....