Custom
TRT-2025-
Cestat Chennai
Date:-26-05-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 26 May 2023
Parties: M/s. Ingram Micro India Ltd. Vs Commissioner of Customs (Imports – Air)
Facts –
- The Appellant, M/s. Ingram Micro India Ltd., filed a claim for refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus. dated 14.09.2007 for the period from 01/10/2007 to 31/10/2007.
- Department alleged that the claims should have been filed within one year from the payment of duty, they were filed after one year. Hence the same was rejected.
Issue –
- Whether refund can be claimed after one year from the payment of duty?
Order –
- The Tribunal observed that in the absence of specific provision of section 27 being made applicable in Notification No.102/2007-Customs dated 14.9.2007 as amended, the time limit prescribed in this section would not be automatically applicable to refunds under the said notification.
- Further 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.
- 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.
- The appeal stands rejected.
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