2017 (6) TMI 929

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....Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER The issue in this appeal is, whether the refund claim of SAD for Rs. 59,449/- have been rightly rejected by the Id. Commissioner (Appeals) on the ground of limitation. 2. The admitted facts are that the appellant imported the goods vide Bill of Entry dated 04/11/2009 and the goods were thereafter cleared provisionally. Fu....

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....h also including the refund for Rs. 59,449/corresponding to Bill of Entry No. 93 dated 04/11/2009 and the refund of this amount appeared time barred under the provisions of Section 27 of the Customs Act, 1962. Further, as per para 7.3 of Circular No. 06/2008-Cus. dated 28/04/2008, in case of 04% SAD having been paid through DEPB Scrips, the amount eligible for refund should be re credited on the r....

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.... time barred is directly in the teeth of the findings of Hon'ble Delhi High Court in Sony India Pvt. Ltd. Versus Commissioner of Central Excise reported at 2014 (304) E.L.T. 660 (Delhi), wherein the Hon'ble High Court upheld that limitation cannot start to run before the right to claim benefit arises or created. In the facts of the present case, admittedly, refund is allowable on resale of the....