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TMI Blog2021 (12) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... ne year for claiming refund of Additional Duty of Customs paid under Section 3(5) of the Customs Tariff Act would commence from the date of sale or from payment of duty contrary to the Notification No.93/2008 dated 1-8-2008 issued in exercise of powers under Section 25(1) of the Customs Act 1962? HELD THAT:- The issue involved herein is no more res integra in view of the order passed by this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In many cases, as the SAD would be refundable only on subsequent sale, which is not in the control of the assessee. It is, thus, clear that no limitation period can possibly be imposed for advancing a refund claim, since SAD levied under Section 3(5) of the Customs Tariff Act, 1975 is refundable only on completion of subsequent sale. Given the vagaries of the market, the importer has limited co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... questions of law: 1. Whether on the facts and in the circumstances of the case, the CESTAT was correct in holding that neither Section 27 of the Customs Act, 1962 nor Notification No.93/2008 dated 1-8-2008 can impose limitation on the right to claim refund of Additional Duty of Customs paid under Section 3(5) of the Customs Tariff Act?. 2. Whether on the facts and in the circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 25(1), such as the amended notification No.93/2008-Cus can be used to impose a limitation period and the right to claim refund. In the present case, the contention of theRevenue that the period of one year during the relevant period is the period of limitation prescribed under Section 27 of the Act of 1962 for refund of claim as per Notification No.102/2007 is wholly untenable for the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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