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TMI Blog2016 (9) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... oods with the jurisdictional customs officer is required to be filed within one year from the date of payment of said additional duty of customs. In the present appeal the dispute is from 25.03.2011 to 18.09.2012 which is after 01.08.2008 when Notification No. 93/2008-Cus. dated 01.08.2008 was issued and operative. Time limit of one year applicable – refund claim barred by period of limitation - appeal disposed off – decided against appellant. - Appeal No. C/75757/2014 - ORDER No. FO/A/75895/2016 - Dated:- 25-8-2016 - Shri H. K. Thakur, Member ( Technical ) Sri Manmohan Gupta, Advocate for the Appellant Sri S.K.Naskar, AC(AR) Sri K.Choudhary, Supt.(AR) for the Respondent ORDER Per Shri H. K. Thakur 1. This appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pvt. Ltd.-vs.-Commr.of Cus, New Delhi (Supra) was whether amendment carried out by Notification No. 93/2008-Cus. dated 01.08.2008 will have retrospective effect or not. That the period involved in the case before Hon ble Delhi High Court was thus before 01.08.2008 when amending Notification No. 93/2008-Cus. dated 01.08.2008 was not existing. It is also their case that CESTAT, Delhi and CESTAT, Mumbai have not correctly applied the ratio laid down by Hon ble Delhi High Court in the case of Sony India Pvt. Ltd.-vs.-Commr.of Cus, New Delhi (Supra). 4. Heard both sides and perused the case records. The issue involved in the present appeal is whether First Appellate Authority has correctly rejected the refund claim of the appellant as time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the amending Notification No.93/2008-Cus be made applicable with retrospective effect, in absence of a limitation period in the original Notification No.102/2007-Cus., in respect of goods imported prior to the issue of the amending notification. 7. While disposing of the above question of law it was held by Hon ble Delhi High Court that amending Notification No. 93/2008-Cus. dated 01.08.2008 cannot be said to have retrospective effect and the time limit prescribed under Section 27 of the Customs Act, 1962 cannot be made applicable to the refunds under original Notification No. 102/2007-Cus. dated 14.09.2007. It was also expressed by Hon ble High Court in paragraph-18 of the case law of Sony India Pvt. Ltd.-vs.-Commr.of Cus, New De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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