2023 (2) TMI 143

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.... dated 31.12.2015. The appellant deposited Customs Duty alongwith Special Addition Duty (SAD) vide TR-6 challans on 02.01.2016. Thereafter, pursuant to resale of the goods, the appellant applied for refund of the amount of SAD totalling Rs. 8,63,473/- in terms of Notification No. 102/2007-Cus, dated 14.09.2007. The Notification No. 102/2007-Cus, provides for exemption under Section 25(i) of the SAD paid on goods falling within the 1st Schedule of Customs Tariff Act, when imported into India for subsequent sale, or resale, from the whole of the SAD leviable thereon, under Section 3(5) of Customs Tariff Act, subject to the following conditions; a) The importer shall pay all duties including SAD at the time of import as applicable. ....

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....o dismiss the appeal upholding the findings of the Assistant Commissioner. 6. Assailing the impugned order, learned Counsel for the appellant urges that the issue is no longer res integra and the same stands settled in favour of the appellant-assessee by Hon'ble Delhi High Court in Sony India Pvt Ltd vs. Commissioner of Customs, New Delhi [2014(304) ELT 660(Delhi), wherein it has been held that in the original Notification No. 102/2007-Cus, no limitation was prescribed. It was further held that limitation cannot be prescribed or introduced by subordinate legislation. It was also held that the right to claim refund of SAD accrues only on resale of the imported goods, subject to payment of VAT/sales tax on such resale. Limitation cannot st....