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2019 (6) TMI 1398 - AT - CustomsRefund of SAD - Time limitation - N/N. 102/2007-Cus, dt.14.09.2007 - Doctrine of merger - HELD THAT:- Undisputedly, the refund of 4% SAD filed was in relation to import made on 15.12.2015 involving the amount of ₹ 1,25,920/- and the applicable duty was paid on 18.12.2015, i.e. beyond the period of one year as prescribed under the said notification. The issue is no more res integra and covered by the judgment of Hon’ble Bombay High Court in the case of THE COMMISSIONER OF CUSTOMS NSIII VERSUS DSM SINOCHEM PHARMACEUTICALS (I) PVT. LTD. [2017 (11) TMI 558 - BOMBAY HIGH COURT] where it was held that It is well settled that doctrine of merger is not applicable when a Special Leave Petition against a decision of a High Court is summarily dismissed without recording reasons. Appeal dismissed.
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