2023 (3) TMI 382

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....Saharan, Authorised Representative for 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 un....

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....olding the rejection of refund claims on the ground of limitation, following the ruling of Bombay High Court in the 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 ....

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....e of CC (Import) Vs. M/s. Gulati Sales Corporation - 2018 (360) ELT 277 (Delhi) and also in the recent decision of Delhi 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....