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2017 (1) TMI 528 - AT - CustomsRefund of SAD - time limitation - whether the time limit prescribed in the N/N. 93/08 dated 01.08.2008 will have the retrospective application for denying the refund benefit to the imports made during the period from 19.09.2007 to 18.01.2008? - Held that: - The issue arising out of the present dispute is no more res integra, in view of the judgment of Hon'ble Delhi High Court, in the case of Sony India Pvt. Ltd. - Vs. - Commissioner of Customs, New Delhi, [2014 (4) TMI 870 - DELHI HIGH COURT ], where it was held that subsequent sale of goods on incurrence of sales tax/VAT is the condition precedent for claiming refund of the SAD amount and that since achieving such objective is not in the hands of tax payer, time limit cannot be prescribed by issuance of notification under sub-section (1) of Section 25 ibid. The refund claim filed by the appellant is not barred by limitation of time - appeal allowed - decided in favor of appellant.
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