2023 (11) TMI 1326

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he refund claim has rejected on the grounds of limitation. 2. Learned Counsel argued that the appellants are otherwise entitled to the refund claim, but the said refund claim has been rejected solely on the ground of limitation. He pointed out that while the refund claim has been filed after 1 year of date of payment of duty, but it is within 1 year from the date of finalization of provisional assessment. He pointed out that identical matter has been decided in the case of M/s. Suzuki Motorcycle India P. Ltd reported at 2017 (348) ELT 708 (Tri.-Del.), as well as in the case of M/s. Bharat Ship Breakers Corporation vide order No. A/10736-10737/2023 dated 27.03.2022. He argued that in the light of above decisions relief may be granted. 3. L....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....14-9-2007 exempts goods by way of refund of SAD paid thereon, subject to fulfillment of certain conditions by the importer. The said notification mandates that at the time of importation of goods, the importer shall pay all duties, including SAD leviable thereon; and that on sale of such imported goods in the domestic market, the importer shall pay appropriate Sales Tax/VAT and thereafter to file the refund application before the jurisdictional Customs Officers. No time limit for filing the refund application has been specified in the said notification. However, the said notification was amended vide Notification No. 93/2008-Cus., dated 1-8-2008, providing for filing of refund application before expiry of one year from the date of payment o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of assessment, guided by CBEC Circular dated 29-7-2010 as a precautionary measure. We also note that the said circular was partly held to be not sustainable by the Hon'ble Delhi High Court in the said case, insofar as it stipulates that the provisions of Section 27 ibid do not apply to this Notification. Considering the above factual position and noting that appellant did file the refund application, though before finalization of assessment, we are of the view that the claim cannot be rejected as time-barred. 9. Reliance placed by the ld. AR for Revenue on the order dated 28-7-2016 of this Tribunal is factually different inasmuch as the refund application was not filed within the period of limitation from the final assessment decided by t....