9911796707
TMI Blog2021 (7) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... e barred - HELD THAT:- The rejection of the claims on the ground of limitation is clearly unacceptable for the reasons that the Commissioner (Appeals) has set out the correct position of law in this regard. The Delhi High Court in the case of SUN PHARMACEUTICAL INDUSTRIES LTD. VERSUS UNION OF INDIA [ 2016 (8) TMI 1515 - DELHI HIGH COURT] has held that there would be no limitation applicable for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding Counsel for the respondent. 2. The petitioner is an importer and had imported certain consignments through the Inland Container Depot (ICD) at Bangalore as well as through Chennai Customs during the period October 2015 to September 2016. Customs duty along with Special Additional Duty (SAD) was remitted. The petitioner thereafter sought refund of the SAD under two refund applications dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular bearing No. 1063/2/2018-CX dated 16.02.2018. 5. Pursuant to the orders of the Commissioner (Appeals), the petitioner filed refund application on 14.05.2019, which has come to be rejected vide impugned order dated 06.08.2019 solely on the ground that the claims are time barred. In rejecting the claims, reference is made to Notification No. 102/2007 dated 14.09.2007. 6. The rejection of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d then the notification (No. 93), the Customs authorities started insisting that such limitation period which was prescribed with effect from 01.08.2008 (by notification) became applicable. There is a body of law that essential legislative policy aspects (period of limitation being one such aspect) cannot be formulated or prescribed by subordinate legislation. Khemka and Co. (Agencies) Private Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
