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TMI Blog2022 (11) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/2010-CUS dated 29.06.2010 also clarified that refund of SAD would not be eligible to the importer in the case there is distinct classification for the imported and the final products that are same in market on which VAT was paid. Further, from the provisions of Section 27(1B) (C), it is clear that refund claim can be filed in consequence of any judgment decree, or direction of the appellate authority within one year - In this case, it is on record that the issue related to refund of SAD was under litigation and attained finality after the decision of Hon ble Supreme Court. Therefore, as per the provisions of Section 27 of the Customs Act, 1962, the limitation for filing the refund claim shall start from date of decision of Hon ble Supreme Court. In these circumstances, it is held that the refund claim filed by the appellant is within time. From the Board s circular No.15/2010-CUS dated 29.06.2010, it is clear that the appellant was not allowed to file refund claim by the government till the issue on merit was settled by the Hon ble Apex court in the appellant s own case COMMISSIONER OF CUSTOMS VERSUS VARIETY LUMBERS PVT. LTD. [ 2018 (6) TMI 1499 - SUPREME COURT] - In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 upheld the order-in-original dated 31.10.2019. Being aggrieved by the impugned order-in-appeal, the Appellant filed the present Appeal. 3. Shri Hardik Modh, learned Counsel appearing on behalf of Appellant submit that Learned Commissioner (Appeals) erred in confirming the order passed by the Assistant Commissioner of Customs rejecting the refund claim filed by the Appellant on limitation. The Hon ble Supreme Court vide order dated 24.04.2018 upheld the order passed by the Hon ble Gujarat High Court on 07.07.2011 and held that mere conversion of imported logs in sawn timber without loss of identity of the original product would not have deprived the Appellant from benefit of exemption notification. The Appellant within a period of one year from the date of order of the Hon ble Supreme Court filed the refund claim and therefore, the same should be considered as filed within the time limit. Vide Circular No. 15/2010 Cus dated 29.06.2010 Board has clarified that refund of 4% SAD would not be eligible in a case where there is distinct classification in the imported and final products that are sold in the market on which VAT was paid. It was clarified that round logs were classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) ELT 660 (Del) (ii) Commissioner of Customs (Import) vs. Gulati Sales Corporation 2018 (360) ELT 277 (Del.) (iii) Utkal Lumbers Pvt. Ltd. vs. Union of India 2017(345) ELT 101 (Guj.) (iv) Singla Trading Co. vs. Commissioner of Customs, New Delhi 2012(285) ELT 256 (Tri. Del.) 8. Shri R P Parekh, learned Superintendent, AR appearing on behalf of the revenue reiterates the findings of the impugned order-in-appeal. He placed reliance on the following judgments:- (i) CC, Hyderabad Vs. Surya Telecom Pvt. Ltd.- 2019 (370) ELT 338 (ii) MS Metals Vs. CC (Prev.), Patna 2017(345) ELT 113 (Tri. Kol) (iii) Alco India P. Ltd. vs. CC, Kolkata 2018(359)ELT 244 (Tri. Kol) (iv) Final order No. A/30655-30656/2018 dated 02.07.2018 CC, Hyderabad vs. Surya Telecom Pvt. Ltd. (v) Final Order No. A/10144/2018 dated 10.01.2018 Thaim Trading Co. vs. CC, Mundra 9. After hearing both the sides and on perusal of the records, we find that there is no dispute on the facts. The refund claim was admittedly not filed within the period of one year as prescribed in paragraph 2 of clause C of Notification No. 102/2007-Cus dated 14.09.2007 and the same stands filed within a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s., dated 29-6-2010 F.No. 401/73/2010-Cus. III Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Fraudulent claim of 4% SAD by unscrupulous importers - Regarding. Attention is invited to Notification No. 102/2007-Cus., dated 14-9-2007 which provides exemption in the form of refund of 4% SAD paid on goods imported and subsequently sold on payment of VAT/ST. 2. Instances have come to notice of the Board where some importers of timber logs have undertaken certain processes and subsequently sold sawn or cut logs after payment of VAT. These importers are claiming the refund of 4% SAD paid at the time of importation of goods in terms of Notification No. 102/2007-Customs, dated 14-9-2007. As per the said Notification, refund of SAD is available only in case the imported goods are subsequently sold on payment of VAT, without carrying out any process. However, at the time of claiming refund of 4% SAD, these importers have manipulated the facts by showing that goods sold were imported timber logs only and not sawn or cut logs . In terms of the classification of the First Schedule to Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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