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2019 (4) TMI 492 - AT - CustomsRefund of SAD - N/N. 102/2007-CUS dated 14.9.2007 as amended by Notification No. 93/2008- CUS dated 01.8.2008 - time limitation - respondent in this case have imported the goods and filed a claim for refund of SAD after a period of one year - Held that:- This bench in the case of COMMISSIONER OF CUSTOMS HYDERABAD VERSUS M/S. SREE KRISHNA ENTERPRISES [2017 (6) TMI 883 - CESTAT HYDERABAD] had followed the judgment of the Hon’ble High Court of Bombay in the case of CMS Info Systems [2017 (1) TMI 786 - BOMBAY HIGH COURT] and hold that the limitation of time specified in the notification applies. The impugned order is unsustainable and needs to be set aside - Appeal allowed - decided in favor of Revenue.
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