2022 (5) TMI 259

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....(AR) for the Respondent ORDER The issue involved is whether the appellant is entitled for refund in respect of Special Additional Duty paid in terms of Notification No. 102/2007-Cus dated 14.09.2007, after one year from the date of payment or otherwise. 2. Shri Nazir Kasim Shaikh, learned Counsel appearing on behalf of the appellant submits that the period of limitation should be reckoned....

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....been settled that in case of refund of SAD under Notification No. 102/2007-Cus, the time limit should be calculated from the date of payment of duty and not from the date of sale. The judgment in the case of Sony India Pvt. Limited relied upon by the learned Counsel is distinguished and bad in law in the light of various judgments. He placed reliance on the following judgments:- (a) 2017 ....

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.... the time-limit does not apply, he further submits that this issue has not been taken before both the lower authorities, therefore, the same cannot be taken at this stage. 4. I have carefully considered the submissions made by both the sides and perused the record. I find that as regards limitation for the purpose of claiming refund of SAD under Notification No. 102/2007-Cus, as per the judgmen....