Custom
TRT-2025-
Cestat New Delhi
Date:-06-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 6 March 2023
Parties: Keshar Deo Ramesh Kumar Vs Commissioner of Customs (Import).
Facts –
- The Appellant, Keshar Deo Ramesh Kumar, engaged in the business of importing of goods for trade. The appellant had claimed refund of Special Additional Duty (SAD) on 19.2.2019.The Appellant filed refund claims on 23.1.2019.
- As per the order dated 17.3.2022, the appeal which was upholding the rejection of refund claims was rejected on the ground of limitation under Custom Act,1962, in view of the amendment vide Notification no.93/2008-Customs.
- Being aggrieved, the appellant filed this appeal before tribunal on the ground that the refund claim had to be filed within period of one year from the date of payment of SAD.
Issue –
- Whether the appellant is entitled to claim refund?
Order –
- The Tribunal observed that issue herein is squarely covered by the rulings of the Hon’ble Delhi High Courts cited by Petitioner, in favour of appellant. Further, the ruling of the Hon’ble Bombay High Court in M/s. CMS Info Systems Ltd. (supra) has been distinguished by this Tribunal in S.R. Traders - 2020-12-TMI-503, which judgement has been upheld by the Hon’ble Delhi High Court reported at 2022-4-TMI-1167.
- Hence, the impugned order dated on 17.3.2022 set aside by the tribunal and the respondent is directed to grant refund along with interest @12% p.a., starting from the end of 3 months from the date of filing of refund application.
- Hence the appeal is allowed.
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