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2015 (5) TMI 964 - AT - CustomsRefund of SAD - whether refund of SAD claimed by the assessee-respondent relating to the period prior to the date of issue of amending Notification No. 93/2008 dated 1.8.2008, time limit of one year prescribed for availing refund claimed under Notification No. 93/2008-Cus would be applicable or not - Held that:- Issue is squarely covered by the decision of the Hon’ble High Court of Delhi in the case of Sony India Pvt. Ltd. (2014 (4) TMI 870 - DELHI HIGH COURT ). In such a situation, I do not consider it necessary to discuss various submissions made by learned A.R. on behalf of the Revenue-appellant. - Since the Hon’ble Delhi High Court has already taken a view and no contrary decision has been produced before me, following the precedent decision - Decided against Revenue.
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