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2017 (9) TMI 1088 - AT - CustomsRefund of SAD - time limitation - Refund claim was rejected by the adjudicating authority as refund claim was said to be filed after the expiry of one year from the date of payment of duty by the respondent - Held that: - reliance placed in the case of Sony India Pvt. Ltd. Versus The Commissioner of Customs [2014 (4) TMI 870 - DELHI HIGH COURT], where it was 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 - appeal dismissed - decided against Revenue.
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