2024-VIL-572-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Section 27 of Customs Act, 1962 – Section 3(5) of Customs Tariff Act, 1975 – Payment of additional duty – Filing of refund claim – Rejection on ground of limitation – Appellant imported various models of motorcycles through Bills of Entry and paid Additional Duty under Section 3(5) of Tariff Act – Appellant filed refund applications seeking refund of Additional Duty in terms of Notification dated 14-9-2007 as amended by Notification dated 1-4-2008 – Assistant Commissioner rejected refund claims on ground of limitation – Commissioner (Appeals) affirmed order of Assistant Commissioner – Whether period of limitation of one year stipulated in Notification dated 14-9-2007 as amended by Notification dated 1-8-2008 would be applicable to matters relating to refund claims of Additional Duty – HELD – Assistant Commissioner has rejected refund claims for reason that they were filed after a period of one year from date of payment of duty and thereby not in terms of conditions stipulated in aforesaid two Notifications – Since Additional Duty levied under Section 3(5) of Tariff Act is refundable only on a subsequent sale, no limitation can possibly be imposed for filing a refund claim from date of payment of such Additional Duty – Neither Section 27 of the Act nor amended notification dated 1-8-2008 can impose a limitation period on right of an importer to claim refund of Additional Duty and in any case, such limitation can only be introduced by legislation – Limitation of one year provided for in Notification dated 14-9-2007 as amended by Notification dated 1-8-2008 would not be applicable to matters relating to refund claims of Additional Duty – Order passed by Commissioner (Appeals) denying refund to Appellant deserves to be set aside – Appellant would be entitled to refund with consequential relief(s) – Appeals allowed
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