2019 (6) TMI 1398

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.... for the Appellant. Heard the learned A.R. for the Revenue. This appeal is filed against Order-in-Appeal No.94 to 96 (CRC-SAD-I/II/IV)1018(NJCH)/ Appeal-II, dt.31.01.2018, passed by the CC(A) Mumbai-II, JNCH, Nhava Sheva. 2. The short issue involved in the present appeal is whether the refund of SAD filed beyond the period of one year can be allowed or otherwise. The Appellant had filed the tota....

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....und of 4% SAD filed was in relation to import made on 15.12.2015 involving the amount of Rs. 1,25,920/- and the applicable duty was paid on 18.12.2015, i.e. beyond the period of one year as prescribed under the said notification. The issue is no more res integra and covered by the judgment of Hon'ble Bombay High Court in the case of DSM Sinochem Pharmaceuticals (I) Pvt. Ltd (supra). Hon'ble High C....

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....nt exemption and refund is conferred on the Central Government and the Government has power to provide for a period or time  limit for making an application for refund. Therefore, the Division Bench proceeded to hold that in view of express provisions of Section 27 of the Customs Act, the time period provided in the amended notification will apply with all the force. 10. It is true that th....