2024 (7) TMI 487

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.... Mr. P. R. Renganath , Advocate for the Respondent ORDER Per : P. A. Augustian Issue in the present appeal is regarding refund of Additional Duty of Customs (CVD) demanded from the respondent after introduction of GST on imported goods. The respondent had exported automobile components and availed drawback of Rs. 2,81,327/-. Thereafter portion of the components exported by the responden....

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....n the ground that it is hit by limitation under Section 26A (2) of the Customs Act, 1962. Aggrieved by said order, an appeal was filed and Commissioner (Appeals) allowed the appeal. Aggrieved by said order, present appeal is filed. 2. When the appeal came up for hearing, Ld. AR submits that the only ground of the appeal is whether provisions of Section 26A of the Customs Act is applicable in th....

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....in such cases is exempted subjected to conditions in Column No. 3 of the Notification No. 46/2017-Cus dated 30.06.2017. The respondent complied with the above Notification by paying the drawback claimed by them with interest. The learned counsel further submits that on introduction of GST on 01.07.2017, CVD levied and collected on import of goods is without any authority of law and illegal. It was....

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....ss, the department is liable to refund the same and the limitation provided under Section 27 of the said Act of 1962 will not be applicable. Therefore, the Tribunal has erred in law and fact, solely relying on Section 27 of the said Act of 1962 while dismissing the application of the appellant-Company". 4. Ld. counsel for the respondent also relied upon the following decisions:- 1. Pre....