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TMI Blog2020 (1) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... 786 - BOMBAY HIGH COURT] , the appellant ( the respondent in that case) was not entitled to refund of SAD where claims were filed after the period of one year stipulated in the notification. It has been held that any exemption notification must be construed strictly against the person who is claiming the benefit of the notification. As a view has already been taken by this Bench in respect of same appellant for different period, there are no reason to deviate from such a decision - refund cannot be allowed - Appeal dismissed - decided against appellant. - Customs Appeal No. 30282 of 2019 - A/31105/2019 - Dated:- 4-12-2019 - HON BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Ms. Siri Reddy, Advocate for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to pay appropriate amount of VAT to the State Government. Thereafter, he can claim refund under exemption notification no. 102/2007-CUS as amended by 93/2008-CUS. This exemption notification is not available at the time of import but is available by way of refund after sales. Several conditions have been imposed in this notification for claiming the refund including that the refund claims must be filed within one year from the date of payment of SAD. This condition that refund claim must be filed within one year was inserted by Notification No. 93/2008-CUS as an amendment to Notification No. 102/2007-CUS. 4. In the case of Sony India Private Ltd., [2014 (304) ELT 660 (Del)] the Hon ble High Court of Delhi was seized of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not follow the others. If they seek the exemption notification, all the conditions therein have to be fulfilled. Therefore, no refund can be sanctioned beyond the period one year prescribed in the notification. Thus, in a nutshell, the Hon ble High Court of Delhi interpreted the notification liberally and gave the substantive benefit of execution even though the claim was filed beyond the period of one year stipulated in the notification. On the other hand, the Hon ble High Court of Bombay has interpreted the execution notification strictly and held that but for the exemption notification, the assessee has no right to refund and to claim refund all conditions of exception notification including the time limit must be fulfilled. There have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er so far. This Bench has been consistently following the ratio of the judgment of the Hon ble High Court of Bombay in the case of CMS Info Systems (supra). An order accordingly has already been passed in respect of the same appellant in the case of Commissioner of Customs, Hyderabad Vs Khazana in Appeal No. C/30749/2018 as reported in [2019-TIOL-867- CESTAT-Hyd]. It has been held that, in view of the judgment of the Hon ble High Court of Bombay in the case of CMS Info Systems, the appellant ( the respondent in that case) was not entitled to refund of SAD where claims were filed after the period of one year stipulated in the notification. It has been held that any exemption notification must be construed strictly against the person who is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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