2014 (8) TMI 652 - AT - Customs

Denial of refund claim - Notification No.64/2008-Cus. came on 9.5.2008 - Retrospective effect or prospective effect - Held that - Law is well settled in the case of CCE Vs. Sunwin Technosolution Pvt. Ltd. - 2010 (9) TMI 71 - SUPREME COURT OF INDIA that benefit granted by notification shall not be retrospective. The goods went out of the customs purview prior to the date of notification shall, not enjoy benefit of above notification - Decided against assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appellant's claim for refund based on a notification issued after the final assessment of the bill of entry. The Tribunal held that benefits granted by the notification cannot be applied retrospectively, as per the case law CCE Vs. Sunwin Technosolution Pvt. Ltd. - 2011 (21) STR 97 (SC). Appeal dismissed.