9911796707
TMI Blog2013 (11) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... dance with provisions in Notification No. 102/2007-Cus. The provision under Section 27 of the Customs Act cannot be read into the provision made in Notification No 102/2007-Cus - Claim rejected as time barred - Decided against assessee. - C/540-541/2011 - 866-867/2012-SM(BR)(PB) - Dated:- 15-6-2012 - Shri Mathew John, J. Shri A.K. Dixit, Advocate, for the Appellant. Shri Sanjay Jain, DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled. The appellant filed a refund claim for Special Additional Duty of customs paid under all those Bills of Entries as per provisions of Notification No. 102/2007-Cus, dated 14-9-2007 as amended by Notification No. 93/2008, dated 1-8-2008. As per the provisions of this Notification, the appellant claimed refund of Special Additional Duty of customs in lieu of sales tax paid as per the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. In respect of other Bills of Entries also, the appellant claims that assessment was provisional. He argues that if assessment is made provisional for any reason, it should be considered as provisional for all purposes. 4. The learned AR for Revenue submits that out of the five bills of entry, the dispute regarding value was only in respect of one bill of entry and in respect of other Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of one shipping bill in respect of which the value assessed was provisional. 4. Considered arguments of both sides. I am of the view that the refund of SAD is to be made in accordance with provisions in Notification No. 102/2007-Cus. The provision under Section 27 of the Customs Act cannot be read into the provision made in Notification No 102/2007-Cus. Therefore, I reject the claim as time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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