The Chennai Bench of Customs, Excise Service Tax Appellate & Tribunal(CESTAT) held that the claim of refund of special additional duty(SAD) should be filed within one year from the payment of duty.
M/s. Ingram Micro India Ltd, the appellant assessee filed a claim for refund of Special Additional Duty (SAD) under Notification No.102/2007, which was rejected by the original authority as time-barred.
The Commissioner of Customs (Appeals) confirmed the order passed by the original authority. Thus the assessee appealed against the order passed by the commissioner.
Shri S. Murugappan, the counsel for the assessee contended that the Delhi High Court and the Bombay High Court had different views on the application of a one-year time limit for the refund of Special Additional Duty. It was also submitted that the issue involved a refund of duty paid at a time when there was no stipulation about the time limit.
Smt. Anandalakshmi Ganeshram, the counsel for the respondent contended that the maximum time limit for the refund of duties was one year, and only a single claim against a particular Bill of Entry should be filed within that time.
The two-member bench comprising of Ms Sulekha Beevi C.S., Member (Judicial) and Shri M. Ajit Kumar, Member (Technical) held that any payment of duty made was entitled to a refund if filed within one year while dismissing the appeal filed by the assessee.
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