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2022 (5) TMI 26 - AT - CustomsRefund of SAD - rejection on the ground that the application for refund was time barred as it was filed after one year which was the time limit specified in the N/N. 102/2007-Cus dated 14.09.2007 as amended by N/N. 93/2008 dated 01.08.2008 - HELD THAT:- Revenue’s submission is that the case of SONY INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [2014 (4) TMI 870 - DELHI HIGH COURT] pertained to situations where goods were imported prior to issue of Notification No. 93/2008-CUS but were sold thereafter. According to the Revenue, in that particular context, Delhi High Court has held that the limitation of time for filing refund claim imposed by the Notification No 93/2008-CUS does not apply. Although the question framed by the Delhi High Court in Sony India was in the context of imports made prior to the issue of Notification, No. 93/2008-CUS and sold after the issue of this Notification, the operative part of the judgment categorically holds that the amending Notification No. 93/2008-Cus must be read down to the extent that it is imposes a limitation period. Therefore, the limitation in the Notification does not apply. The Commissioner (Appeals) has committed no error in relying on Sony India and allowing refund - Appeal dismissed - decided against Revenue.
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