2023 (5) TMI 47

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....one - for the Respondent ORDER ANIL CHOUDHARY : - The Revenue is in appeal against order-in-appeal by which part of the refund claim of SAD (Special Additional Duty) was allowed by the Commissioner (Appeals), which had been rejected by the court below on the ground of limitation. 2. The respondent is a regular importer importing goods for trade. Respondent applied for refund of SAD which they ....

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....d the refund claim and allowed the refund claim in part, disallowing the refund claim with respect to bill of entry No. 3185706 dated 04.09.2013 for which SAD was deposited on 09.09.2013, observing that the refund claim has been filed beyond the period of 12 months and is thus time barred. 3. In the original Notification No. 102/2007-CUS, no time limit was prescribed for claiming refund of SAD. S....

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....eon. Delhi High Court also held that as no limitation was prescribed in Original Notification No. 102/2007-CUS, limitation for the first time cannot be introduced through subordinate legislation (Circular/Notification) and, hence, held that the importer can claim refund even after the period of one year from the date of deposit of duty. The learned Commissioner (Appeals) allowed the appeal followi....

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....in Sony India (supra), but have kept the question of law open. It is also held that under similar facts and circumstances against dismissal of appeal of Revenue by High Court in Wilhem Textile India Pvt. Ltd., Revenue filed SLP before Hon'ble Supreme Court, which have been admitted. 6. Learned Authorized Representative for Revenue reiterates the grounds of appeal. 7. Nobody appears for the respo....