2022 (5) TMI 259

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..... T:- As regards limitation for the purpose of claiming refund of SAD under Notification No. 102/2007-Cus, as per the judgments cited by learned AR, it is settled that period of limitation should be reckoned from the date of payment of duty. However, on the issue raised by learned Counsel that the refund claim is well within the time-limit as assessment was provisional at the time of clearances of g .....

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..... refund in respect of Special Additional Duty paid in terms of Notification No. 102/2007-Cus dated 14.09.2007, after one year from the date of payment or otherwise. 2. Shri Nazir Kasim Shaikh, learned Counsel appearing on behalf of the appellant submits that the period of limitation should be reckoned from the date of sale of goods and not from the date of payment. Therefore, the refund is accrue .....

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..... ld be calculated from the date of payment of duty and not from the date of sale. The judgment in the case of Sony India Pvt. Limited relied upon by the learned Counsel is distinguished and bad in law in the light of various judgments. He placed reliance on the following judgments:- (a) 2017 (349) ELT 236 (Bom.) - CMS Info Systems Ltd vs. Union of India (b) A/10144/2018 dated 10.01.2018 - Thaim .....

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..... at this stage. 4. I have carefully considered the submissions made by both the sides and perused the record. I find that as regards limitation for the purpose of claiming refund of SAD under Notification No. 102/2007-Cus, as per the judgments cited by learned AR, it is settled that period of limitation should be reckoned from the date of payment of duty. However, on the issue raised by learned Co .....

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..... ellant is at liberty to submit all the documents on the issue of provisional/ final assessment before the Adjudicating Authority and the Adjudicating Authority shall give sufficient opportunity of personal hearing to the appellant. The de-novo adjudication may be passed within a period of three months from the date of this order. (Dictated and pronounced in the open court)
Case laws, Decision .....

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