2015 (12) TMI 1379 - AT - Customs

Refund claim for the Special Additional Duty (SAD) - Bar of limitation - Held that - Notification No.102/2007-Customs did not have any provision relating to time limit within which the refund claim has to be filed. The Notification was amended on 01/08/2008 and the time limit of one year was prescribed for filing the refund claim. Since the SAD refund claim was filed by the appellant in April 2008, the refund claim was to be considered in accordance with the Notification as it existed at the time of payment of SAD - decision in the case of Audioplus Vs. CC(Imports), Raigad 2010 (11) TMI 361 - CESTAT, MUMBAI followed wherein while considering the refund claims filed on 01/12/2008, 20/10/2008, it was held that limitation of one year would not be applicable - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Bangalore allowed the appeal of the appellant regarding the rejection of the refund claim for Special Additional Duty (SAD) paid, citing that the claim was not barred by limitation. The Tribunal held that the time limit for filing the refund claim was not applicable based on the Notification in force at the time of SAD payment, following a precedent decision.