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2018 (4) TMI 783 - AT - CustomsSAD Refund - N/N. 102/2007-CUS dated 14/09/2007 - time limitation - Held that: - the issue is covered by the decision in the case of Sony India Pvt. Ltd. [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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