Refund Claims for SAD on Imported Goods must be filed with Jurisdictional Customs Officers within One Year of Payment: CESTAT upholds Rejection of Refund Claim

The Kolkata bench of CESTAT upheld the rejection of a refund claim for Special Additional Duty (SAD) on imported goods, stating that claims must be filed within one year of payment to jurisdictional customs officers. Mr. S Chatterjee argued that the refund application's one-year limit should start from the date of goods' sale, citing Dow Chemical International Pvt. Ltd. v. Commissioner of Customs. Mr. Subrata Debnath countered with M/s. Abhishek Marketing v. Commissioner of Customs, asserting the limit starts from payment. CESTAT noted Delhi High Court's liberal view on SAD refunds to maintain fair competition but upheld rejection, citing irrelevance of pre-2008 judgments per Notification No. 93/2008-Cus. Hence, CESTAT found no grounds to interfere with the rejection, affirming the lower authorities' decision.