Custom
TRT-2025-
Cestat Ahmedabad
Date:-23-06-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 23 June 2023
Parties: Shital Ispat Pvt Ltd, Anand Exports Vs C.C.-Jamnagar(prev)
Facts –
- The Appellants, Shital Ispat Pvt Ltd, Anand Exports, filed refund of Special Additional Duty (SAD) in terms of notification no. 102/2007-Cus.
Issue –
- Whether time limit of one year for filing the refund is applicable from the date of payment of duty or in the case of provisional assessment from date of final assessment of bill of entry?
Order –
- The Tribunal observed that this tribunal has taken a view in the case of Bharat Ship Breakers Corporation and others vide order dated 27.03.2023 wherein, in the identical case it was opined that one year period for filing the refund shall be taken from the date of finalization of bill of entry in a case where initially the assessment was made provisional.
- However, despite this issue was raised before both the lower authorities, both the lower authorities have not given any finding on this therefore, hence the matter needs to be re-considered after verifying about the provisional assessment and final assessment of bill of entry and also taking into consideration the above cited tribunal’s judgment.
- The appeals are allowed by way of remand
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