TaxTMI 
TaxTMI 
2026 (8) TMI 115
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....ction 130 of the Customs Act, 1962 and have been heard together as the facts are identical. 3. The Appellant-Revenue has proposed the following substantial questions of law in Tax Appeal No. 323 of 2025, and similar questions are proposed in the other Tax Appeals : "(i) Whether in the facts and circumstances of the case and in law, the Learned Appellant Tribunal (CESTAT) was justified in holding that the impugned Orders-In-Appeals passed by the Commissioner (Appeal) are legally not sustainable? (ii) Whether the Learned Appellant Tribunal (CESTAT) was justified in holding that additional duty levied under section 3(5) of the Tariff Act is refundable only on a subsequent sale, no limitation can possibly be imposed for fil....
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....the view that the refund claims have been filed by the assessee with the Customs Authority beyond the stipulated time limit of one year from the date of payment of duty in view of the Notification No. 93/2008-Cus dated 1st August, 2008. The Adjudicating Authority rejected the claims, which were upheld by the Commissioner (Appeals). 5.3. Being aggrieved, the assessee preferred Appeals before the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad (for short 'the CESTAT'). The Tribunal, by common Judgment and Order dated 23rd October, 2024, allowed the Appeals of the assessee. 5.4. This Court in case of M/s. Bharat Ship Breakers Corporation (Supra) dismissed the Departmental Appeal relying upon the decision o....
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.... E.L.T. 72 (Del.) wherein, the decision of the Bombay High Court in case of CMS Info Systems was distinguished. 5.6. This Court on 19th June, 2026 in case of The Commissioner of Customs, Kandla Versus Dow Chemical International Pvt Ltd. in Tax Appeal No.867 of 2024 has dealt with the similar issue and has held as under: "17. Section 27 of the Act regarding refund reads as under: "27. Claim for refund of duty. (1) Any person claiming refund of any duty or interest,- (a) paid by him; or (b) borne by him, may make an application in such form or manner as may be prescribed for such refund for refund to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, before the expiry of on....
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....nter alla, provide copies of the following documents alongwith the refund claim: (i) document evidencing payment of the said additional duty, (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed, (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods." 19. Notification No. 93/08 has substituted the sub-clause (c) of clause 2 of Notification No. 102/07, which read as under: "(c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional custom officer before the expiry of one y....
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....he same could not have been further prescribed for filing refund claim by subordinate legislation by way of notification for special additional duty (SAD) which is not covered by that section as held by the Hon'ble Delhi High Court. 23. Section 27 of the Act provides for claim for refund of duty by the assessee if application is made before the expiry of one year from the date of payment of such duty. As per Notification No. 102/07, the assessee is entitled to exemption from payment of special additional duty on fulfillment of the condition stated therein. Condition No. (c) thereof stipulates that the importer shall file a claim for refund of special additional duty of customs paid on the imported goods with the jurisdictional cust....