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2015 (3) TMI 1079 - AT - CustomsDenial of refund claim - Bar of limitation - imports are prior to 1.8.2008 - Held that:- Following the ruling of the Hon'ble Delhi High Court in the case of Sony India Pvt. Ltd. (2014 (4) TMI 870 - DELHI HIGH COURT ) we hold that in the present case where the imports and duty are made prior to 1.8.2008, the amendment prescribed under Notification No. 93/2008 cannot be made applicable. The appeal of the Revenue is dismissed. The respondent is held to be entitled to the refund. We further direct the concerned adjudicating authority to disburse the refund within a period of 60 days from the date of receipt of this order. - Decided against Revenue.
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