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2020 (1) TMI 205 - AT - CustomsRefund of SAD - time limitation - allegation that the application for refund was filed after one year from the date of payment of SAD, i.e. beyond the limitation in the notification - N/N. 102/2007-Cus dated 14.09.2007 as amended by Notification No. 93/2008-Cus dated 01.08.2008 - HELD THAT:- An order accordingly has already been passed in respect of the same appellant in the case of CC, HYDERABAD – CUSTOMS VERSUS KHAZANA [2019 (4) TMI 492 - CESTAT HYDERABAD]. It has been held that, in view of the judgment of the Hon’ble High Court of Bombay in the case of M/S. CMS INFO SYSTEMS LIMITED VERSUS THE UNION OF INDIA & OTHERS [2017 (1) TMI 786 - BOMBAY HIGH COURT], the appellant ( the respondent in that case) was not entitled to refund of SAD where claims were filed after the period of one year stipulated in the notification. It has been held that any exemption notification must be construed strictly against the person who is claiming the benefit of the notification. As a view has already been taken by this Bench in respect of same appellant for different period, there are no reason to deviate from such a decision - refund cannot be allowed - Appeal dismissed - decided against appellant.
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