2017 (10) TMI 859

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.... time of imports, in terms of Notification No.102/2007-Cus., which allows such refund on subsequent sale of goods on payment of VAT/SaIes Tax. It is seen that the refund was originally disallowed by the original adjudicating authority on the ground of limitation by observing that the same stands filed by the assessee after a period of one year from the date of actual payment of SAD. However, Commissioner (Appeals) observed that the relevant date for counting the period of one year limitation would start from the date of subsequent sale of goods and not from the date on which SAD has been paid. Accordingly by following the Hon'ble Delhi High Court's decision in the case of Sony India Pvt Ltd Vs Commissioner of Customs, New Delhi repo....

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....e case of M/s. KSJ Metal Impex Pvt. Ltd. Vs Under Secretary (Customs) reported in 2013 (294) E.L.T. 211 (Mad.). The department has filed a Writ Appeal against the said order of the Single Judge before the Hon'ble High Court of Madras and Hon'ble Court was pleased to order stay against Single Judge order. As the Customs house is bound to follow the decision of the jurisdictional High Court i.e., Madras High Court, the order of the Commissioner (Appeals) is not implementable to the extent of interest on the delayed refund." and has made the following prayer: "In view of the above submissions, it is prayed:- (i) to set aside the Order-in-Appeal; or (ii) pass orders as the Hon'ble Tribunal may deem f....