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2019 (10) TMI 1158 - AT - CustomsRefund of Additional Duty of Customs leviable under sub-section 5 of Section 3 of the Customs Tariff Act - the duty was paid on imported goods which were subsequently sold in the domestic market on payment of sales tax/VAT - rejection on the ground of time bar, excess claim and non-production of records - HELD THAT:- Delhi High Court 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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