2010 (11) TMI 361

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..... ayment of duty in this case is not bound by Notification 93/2008 as the Notification came into force only on 1-8-2008 - Any payment of duty made after 1-8-2008, refund of the same shall be entitled, if the same is filed within one year but the duty is payable pursuant to Notification 102/2007 dated 14th September ‘07 prior to 1-8-2008, the limitation period is not applicable in the ratio laid down .....

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..... paid SAD and filed refund claim of the SAD as per the chart given below :- Sr. No. File No. B/E No. Date TR6 Challan No. Challan Date Refund Claim Date of filing claim 1. 58 985584 12-11-07 98266961 14-11-07 78277 17-11-08 2. 194 991461 15-11-07 98270684 17-11-07 79851 18-11-08 3. 195 991429 15-11-07 98272582 17-11-07 102839 18-11-08 4. 353 602269 23-11-07 .....

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..... nd claim was made but the appellants have paid the duty prior to the Notification No. 93/08. Hence the duty paid by them before the said Notification is having no time limit and the appellant is entitled for the refund claim. To that extent, he sought to set aside the impugned order. On the other hand, Shri B.P. Pereira, learned JDR submits that a 4. clarification was sought by the Trade for .....

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..... msp;6. sides. It is no doubt that the appellant has paid the duty in October/November 2007 in pursuance to imports made by them and as per the Notification No. 102/2007 the appellant is entitled for refund claim of SAD paid by them on producing the documents paying duty as well as sales tax/VAT. As per Notification No. 102/2007 which was applicable at the time of the duty so paid by the appellant .....

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..... 8-2008, refund of the same shall be entitled, if the same is filed within one year but the duty is payable pursuant to Notification 102/2007 dated 14th September '07 prior to 1-8-2008, the limitation period is not applicable in the ratio laid down by the Hon'ble Supreme Court in the case of Suchitra Components Ltd. (supra). Accordingly, the impugned order rejecting the refund claim of the appellan .....

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