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2017 (11) TMI 558 - HC - CustomsDoctrine of merger - Refund of SAD - deposit of SAD in lieu of sales tax at the time of import u/s 3(5) of the CTA, 1975 - denial of refund on the ground that the refund application was filed after expiry of period of one year from the date of payment of SAD - 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 - what binds this Court is the law laid down by a Coordinate Bench of this Court in the case of CMS Info Systems Limited [2017 (1) TMI 786 - BOMBAY HIGH COURT], where it was held that The power to consider that refund claim and grant it, if permissible, is traceable to Section 27 of the Customs Act, 1962. Therefore, it was impossible to ignore the statutory bar and contained in sub-section (1) of Section 27 at any time - appeal allowed - decided in favor of Revenue.
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