2026-VIL-891-GUJ-CU
  1. Home
  2. 2026-VIL-891-GUJ-CU

CUSTOMS High Court Cases

Customs – Refund of Special Additional Duty - Importer claimed refund of Special Additional Duty paid at time of import following Notification No.102/2007-Cus for refund on sale of goods in open market on payment of appropriate Sales Tax or VAT. Appellant-Revenue rejected refund claims on ground that they were filed beyond stipulated time limit of one year from date of payment of duty in view of Notification No.93/2008-Cus. Tribunal allowed appeals of importer - Whether time period of one year for refunding Special Additional Duty can be prescribed through subordinate legislation by notification when Section 27 of the Customs Act, 1962 does not cover Special Additional Duty - HELD - Section 27 of the Customs Act, 1962 prescribes the limitation for filing refund claims before expiry of one year from the date of payment of duty. However, Special Additional Duty is not covered by the provisions of Section 27. Therefore, the time limit for refunding Special Additional Duty cannot be further prescribed by subordinate legislation through notification. The attempt to prescribe a one-year limit for SAD refunds through notification amounts to amending the substantive provisions of the Act itself, which is not permissible in law. The notification cannot extend the provisions of the Act or prescribe limitation as a matter of subordinate legislation dealing with substantive rights - Since the mechanism of filing refund claims under Section 27 of the Act would not be applicable to Special Additional Duty, the same period of limitation could not have been extended through notification without statutory amendment. The imposition of a period of limitation by way of notification without statutory amendment is not permissible in law. The Tribunal was justified in following the decision of the Delhi High Court and holding that the time period of one year would not be applicable from the date of payment of the duty – The Revenue appeal is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?