2026-VIL-1893-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Refund of Special Additional Duty - Time limit under Notification No. 102/2007-Cus. as amended by Notification No. 93/2008-Cus. - The Respondent imported almonds in shells and paid additional duty of customs of 4%. It filed a refund claim under the Notification more than one year after the date of payment of duty. The original authority rejected the claim as barred by limitation, but the FAA allowed the Respondent's appeal. The Appellant (Revenue) contended that the amending Notification prescribed a time limit of one year from the date of payment, so the claim was time barred. The Respondent contended that the claim was filed within the time limit counted from the last domestic sale and that all other conditions were met - Whether the refund claim of Special Additional Duty filed beyond one year from the date of payment of duty is barred by limitation under the amended Notification - HELD - With effect from 01.08.2008, the amending Notification substituted clause (c) of paragraph 2 of the original Notification and required the importer to file the refund claim before the expiry of one year from the date of payment of the additional duty. The decisions relied upon by the FAA and the Respondent concerned imports prior to 01.08.2008 and dealt only with the retrospective application of the amended Notification. They have no application to imports made after the time limit was introduced. In the present case, the Bills of Entry were filed and the duty was paid after the introduction of the one year time limit, and the refund claim was submitted well beyond one year from the date of payment. A notification has to be read as a whole, and if any condition laid down in it is not fulfilled, the party is not entitled to its benefit. The conditions of an exemption notification are to be strictly construed, and the importer cannot pick and choose the conditions that suit it - The original authority rightly rejected the refund claim as time barred, the order of the FAA is set aside and the appeal of the Revenue is allowed
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