Case Law Details
Ingram Micro India Ltd Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus. need to be filed within a period of one year from the date of payment of SAD.
Facts- The appellant filed a claim for refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus. dated 14.09.2007. The claim covered the period from 01/10/2007 to 31/10/2007, involving 178 Bills of Entry. Although as per department, the claims should have been filed within one year from the payment of duty, they were filed after one year. The Order in Original notes the date of filing the claim to be 22/01/2009. The same was hence rejected by the Original Authority as time-barred.
The appeal filed by them against the said order before the learned Commissioner (Appeals), Chennai also did not succeed. Aggrieved by the impugned order, the present appeal is filed by the appellant.
Conclusion- Held that the refund claim in the present case has been filed after the amendment to Notification No.102/2007-Cus. came into force. Conditions of a notification should be strictly construed. This being so, as per sub para (c) of para 2 of the amended notification, which was effective on the date of the appellant filing the claim, the importer should have filed his claim before the expiry of one year from the date of payment of the said additional duty of customs. This has not been complied with and hence the claim has been correctly rejected by the impugned order.
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