2022 (4) TMI 1613 - HC - Customs

Time limitation for a refund claim involving Special Additional Customs Duty - HELD THAT - In the connected matter in COMMISSIONER OF CUSTOMS VERSUS S.R. TRADERS 2022 (4) TMI 1167 - DELHI HIGH COURT , it was held that the refund was allowed. The instant appeal is dismissed.

Summary

Issues involved:
The issue in the present appeal concerns whether any limitation is prescribed for a refund claim involving Special Additional Customs Duty.

Judgment Details:

Issue 1: Limitation on refund claim involving Special Additional Customs Duty

The counsel for the parties informed the court that the issue in the appeal pertains to the limitation on a refund claim involving Special Additional Customs Duty. Reference was made to judgments in Sony India Private Limited vs. Commissioner of Customs, New Delhi 2014 and Commissioner of Customs (Import) vs. Wilhelm Textiles India Private Limited. It was noted that a Special Leave Petition (SLP) in the Sony India case was dismissed by the Supreme Court on grounds of delay, while an SLP in the Wilhelm Textiles India Pvt. Ltd. case was admitted. The counsel also mentioned a contrary view taken by a division bench of the Bombay High Court in CMS Info systems Ltd. Vs. Union of India. The court, being bound by the judgment of its own co-ordinate bench, dismissed the appeal and upheld the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 08.12.2020. Any future appeal by the appellant/revenue would be subject to the decision of the Supreme Court.

Issue 2: Dismissal of the appeal

Based on the reasons provided, the court dismissed the instant appeal and sustained the impugned order dated 25.02.2020 passed by CESTAT. The pending application was closed, with a reminder that any future appeal would be guided by the Supreme Court's decision.