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2017 (12) TMI 1747 - AT - CustomsRefund of SAD - applicability of period of limitation to claim refund - HELD THAT:- In the present case, the only ground of the Revenue is that the SLP filed by the Revenue against the said High Court's order was dismissed by the Hon'ble Supreme Court only on limitation. The question of law is kept open. Accordingly, the Commissioner (Appeals) should not have followed the decision of Delhi High Court in SONY INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [2014 (4) TMI 870 - DELHI HIGH COURT]. The Revenue preferred this appeal without appreciating the legal implication and making certain observations, which, apparently, are bordering on contempt of Court. In the appeal, it is submitted, "the judgment of Hon'ble High Court is not legally tenable" and "the Hon'ble High Court has failed to appreciate.". The said High Court's decision has not been overruled by the Higher Court and neither there is any contrary order of another High Court. In such situation, the Revenue cannot make such observations, which shows the non-application of mind and casual approach in appreciating the legal position of binding precedents. There is no infirmity in the impugned order, which followed the decision of the jurisdictional High Court in Delhi - The appeal of the Revenue is dismissed - Decided against Revenue.
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