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2022 (7) TMI 885 - HC - CustomsTime Limitation - Refund of Special Additional Duty of Customs (SAD) - HELD THAT:- The issue stands decided 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 - With the introduction of the circular and then amended notification (No. 93), the Customs authorities started insisting that such limitation period which was prescribed w.e.f. 01.08.2008 by notification became applicable. The impugned order dated 18.08.2021 passed by Customs, Excise and Service Tax Appellate Tribunal is set aside - Appeal disposed off.
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