2018 (9) TMI 95

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....he above goods were sold as such to ultimate customers, the appellant filed refund claims in respect of 4 Bills of Entry for refund of 4% SAD in terms of Notification No.102/2007-Customs dt.14.9.2007 as amended by Notification No.93/2008 dt.1.8.2008. The adjudicating authority in the adjudicating order sanctioned refund claims except one Bill of Entry dt.20/10/2011 for an amount of Rs. 60,587/- on the ground that the claim was beyond the time limit of one year from the date of payment of duty. The appellant having not succeeded in its appeal before the first appellate authority has filed this appeal before this forum. 2. Heard Shri.R.Mansoor Ilahi, Advocate for the appellant and the departmental representative, Shri.S.Govindarajan, AC (AR)....

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....s, which is paid upfront at the time of imports. SAD is not credited and set off from the sales tax or VAT, which is refundable to an importer after ascertaining the appellant to appropriate Sales Tax / VAT. I note that Hon'ble Delhi High Court in the case of Gulati Sales Corporation 2017 (supra) has considered both Notifications Nos.102/2007 and 93/2008; and also considered the decision of Sony India Pvt. Ltd. (supra) and has ruled as under :- 8. We, therefore, do not find any conflict between the view expressed in Riso India (supra) and Sony India (supra). In fact, the Division Bench in Riso India (Supra) could not have taken a different view without referring the matter to a Larger Bench in case they felt that the view expressed in the....