Reference to Larger Bench of Tribunal on refund claim of SAD if goods were not sold within one year

Ambey Sales Vs Commissioner of Customs, Ludhiana (CESTAT Chandigarh) Conclusion: Whether the time limit prescribed for filing refund claim of SAD paid by the importer is one year in terms of Notification No. 93/2008(Cus) dated 01.08.2008 which has been issued in terms of section 25(1) of the Customs Act, 1962 without selling the imported goods by the importer within one year of payment of SAD shall be applicable or not needs to be referred to the Larger Bench of Tribunal. Held:  Assessee was engaged in the business of importing and selling plastic materials such as PVC resins during 2015-16 a...