2023 (3) TMI 382

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....or the respondent ORDER The issue involved in this appeal relates to refund of Special Additional Duty (SAD) under Notification No.102 of 2007-Customs dated 14.09.2007, as amended by Notification No.93/2000-Customs. 2. The brief facts are that the appellant imported goods for trade and had claimed refund of Special Additional Duty (SAD), as allowable under Notification No.102/2007-Customs on ....

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....case of M/s. CMS Info Systems Ltd. Vs. Union of India - 2017 (349) ELT 236 (Bombay) holding that the refund claim had to be filed within a period of one year from the date of payment of SAD, in view of the amendment vide Notification no.93/2008-Customs.Being aggrieved, the appellant is before this Tribunal. 4. Ld. Counsel for the appellant, Shri Jitin Singhal, inter alia, urges that the issue is ....

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....hi High Court in Premier Timber and Trading Pvt. Ltd. Vs. Principal Commissioner of Customs (Imports) - 2022 7 TMI 885 (Delhi), wherein also, it was specifically held following the ruling of Sony India Pvt. Ltd. (supra) that in absence of the specific provision of Section 27, being made applicable in the said notification, time limit prescribed in Section 27 would not automatically be applicable t....