TaxTMI 
TaxTMI 
2019 (4) TMI 492
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....007 as amended by Notification No. 93/2008- CUS dated 01.8.2008. SAD, in a nutshell, is levied to provide the level-playing field for indigenous sellers of goods. While the domestic manufacturers suffer VAT, importers do not. Therefore, SAD at the rate of 4% has been imposed on certain goods when they are imported into India. If the importer uses such goods he bears the burden of the SAD. On the other hand, if after importing he sells the goods to another party after paying VAT as applicable then he is entitled to the refund of SAD in terms of aforesaid notification subject to some conditions. This notification was amended vide notification 93/2008-CUS dated 01.08.2008 adding an additional condition that the claim for refund must be filed w....
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....tative argues that the first appellate authority has relied on this judgment which is incorrect because in the present case the bills of entry were all filed after the issue of this amendment in 2008. Therefore, the question of retrospective application of the amendment notification does not arise in this case. He further submits that on the same issue for the period post 01.8.2008, in the case of CMS Info Systems Ltd [2017 (349) ELT 236 (Bom.)] the Hon'ble High Court of Bombay held that the appellant has to file the refund claim within the time period stipulated in the notification and therefore unless the condition of this notification is met, they are not entitled to the refund. He further submits that in another case of DSM Sinochem Pha....
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....says that the notification must be read down to the extent it places limitation on the time. He further submits that the matter is now before the Supreme Court, in view of the two different views taken by the Hon'ble High Court of Bombay in the case of CMS Info Systems Pvt Ltd and Hon'ble High Court of Delhi in the case of Sony India Pvt Ltd. The Hon'ble Supreme Court has issued a notice as reported in 2018 (361) ELT A23 (SC). 6. I have considered the arguments on both sides and perused the records. The simple point to be decided is whether the first appellate authority was correct in holding that the ratio of Sony India Pvt Ltd judgment of the Hon'ble High Court of Delhi applies in a case where the imports were made post issue of amending....