Case Law Details
Case Name : Commissioner of Customs Vs Suzuki Motorcycle India Pvt Ltd. (Delhi High Court)
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All High Courts Delhi High Court
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Commissioner of Customs Vs Suzuki Motorcycle India Pvt Ltd. (Delhi High Court)
Conclusion: Refund of Special Additional Duty (SAD) was allowable despite the claims being filed beyond the one-year limitation period prescribed under the amended notification as procedural delay could not nullify a legitimate claim when the substantive conditions for a refund, like payment of VAT/sales tax on resale, had been fulfilled.
Held: Assessee respondent had imported motorcycles and parts over various periods and paid SAD under Section 3(5) of the Cust
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