2013 (12) TMI 89 - AT - Customs

Refund claim - Benefit of Notification No. 102/2007, dated 14-9-2007 - Revenue rejected refund claim as per time limit prescribed under Notification No. 102/2007 - Held that - at the time of payment of duty, Notification No. 102/2007, dated 14-9-2007 was in force and in the said notification, for filing the refund claim no time-limit was prescribed. The time-limit for filing the refund claim was prescribed by Notification No. 93/2008, dated 1-8-2008 and the said notification has not been implemented retrospectively. Therefore, the Notification No. 93/2008 is not applicable in the case of refund claim filed against the duty paid prior to 1-8-2008. Hence, the rejection of the refund claim on the ground of time bar is not sustainable at all - Decided in favour of assessee.

Summary

Issues:
Refund claim dismissal based on time limitation.

Analysis:
The appellant appealed against the dismissal of a refund claim due to being filed after one year from duty payment. The adjudicating authority cited a circular for the dismissal. The appellant argued that the time limit was not specified in the relevant notification at the time of duty payment. The appellant contended that the subsequent notification imposing a time limit should not apply retroactively to duty paid before its issuance. The Revenue supported the initial dismissal.

The Tribunal considered both arguments and noted that the notification in force at the time of duty payment did not specify a time limit for filing refund claims. The subsequent notification introducing a time limit was not retroactive. Therefore, the Tribunal found the rejection of the refund claim on the basis of being time-barred as unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief.