2017 (1) TMI 526

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....e case are that during the period 2008-2009 and 2009-2010, the appellant had imported Suzuki Motorcycles into India through ICD Tughalkabad, New Delhi for subsequent sale.  The imported goods were provisionally assessed, as the matter was referred to Special Valuation Branch (SVB).  The provisional assessments were finalized vide order dated 15.09.2010. In terms of the Circular dated 29.07.2010 issued by the CBEC, the appellant had filed the application on 09.09.2010, claiming refund of Special Additional Duty (SAD) paid on the imported goods under Notification No. 102/07-Cus dated 14.09.2007. The refund application was rejected on the ground that the same was filed after the stipulated time frame of one year from the date of paym....

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....andates that at the time of importation of goods, the importer shall pay all duties, including SAD leviable thereon; and that on sale of goods in the domestic market, the importer shall pay appropriate Sales Tax/ VAT and thereafter to file the refund application before the jurisdictional Customs officers. No time limit for filing the refund application has been specified in the said notification. However, the said notification was amended vide Notification No. 93/2008-Cus dated 01.08.2008, providing for filing of refund application before expiry of one year from the date of payment of the said amount. To clarify the position regarding applicability of time limit in case of provisional assessment, the CBEC has issued the Circular No. 23/2010....