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2017 (6) TMI 33 - AT - CustomsRefund of SAD - N/N. 102/2007-Customs dated 04.09.2007 - bar of time limitation - Held that: - the decision of Hon’ble High Court of Delhi in the case of Sony India Pvt. Ltd. [2014 (4) TMI 870 - DELHI HIGH COURT], in similar facts held that In the absence of specific provision of Section 27 being made applicable in the said notification, the time-limit prescribed in this section would not be automatically applicable to refunds under the notification - limitation will not applicable for refund of SAD - refund allowed - appeal allowed - decided in favor of appellant.
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