2017 (5) TMI 1582 - AT - Customs

Refund of SAD - N/N. 102/2007-Cus., dated 14-9-2007 - time limitation - Board s Circular No. 6/2008-Cus., dated 28-4-2008 clarifying that single claim against a particular Bill of Entry to be filed within the maximum time period of one year - Held that - there are no friction between the Board s circular and the statutory provisions of filing of the refund claim within one year. The claim of refund of the Special Additional Duty paid on import of goods should be filed before the expiry of one year from the date of payment of duty, conceived from the aforesaid angle, even if the appellant was required to file a consolidated in a single refund claim with the Customs authorities on a monthly basis, it should have been filed before the expiry of one year from the date of payment of duty against each of the bill of entry. Appeal dismissed - decided against appellant.

Summary

Issues:
Appeal against rejection of refund claim based on Board's Circular No. 6/2008-Cus., statutory provisions of filing refund claim within one year, and consolidation of refund claims for goods sold within a month.

Analysis:
The appellant filed an appeal against the rejection of a refund claim, citing Board's Circular No. 6/2008-Cus., which clarified the procedure for refund of 4% Additional duty of Customs as per Notification No. 102/2007-Cus. The Circular emphasized filing a single claim against a particular Bill of Entry within one year, even for cases where the entire quantity of goods is sold within a month. The time limit for filing such claims was set at one month from the date of sale of goods.

The Tribunal, after hearing both sides, disagreed with the appellant's contention. It found no conflict between the Board's circular and the statutory provisions requiring the filing of refund claims within one year. The Commissioner (Appeals) had rejected the refund claim for certain bills of entry as time-barred, citing relevant notifications and circulars. The Commissioner noted that while the Circular allowed consolidation of refund claims for goods sold within a month, it did not extend the one-year deadline for filing individual claims against each Bill of Entry. Therefore, the Tribunal upheld the Commissioner's decision to reject the refund claims for three out of four bills of entry as time-barred.

In conclusion, the Tribunal agreed with the findings of the Commissioner (Appeals) and rejected the appeals filed by the appellant. The judgment emphasized the importance of complying with both statutory provisions and circulars when filing refund claims, ensuring claims are submitted within the prescribed time limits against each Bill of Entry.