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2023 (5) TMI 47 - AT - CustomsRefund of SAD - Rejection on he ground of time limitation (refund claim has been filed beyond the period of 12 months) - HELD THAT:- The observation of Hon’ble Bombay High Court in the case of M/S. CMS INFO SYSTEMS LIMITED VERSUS THE UNION OF INDIA & OTHERS [2017 (1) TMI 786 - BOMBAY HIGH COURT] have been differed and differentiated by this Tribunal in COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS S.R. TRADERS [2020 (12) TMI 503 - CESTAT NEW DELHI] which ruling have been upheld by Hon’ble Delhi High Court in COMMISSIONER OF CUSTOMS VERSUS S.R. TRADERS [2022 (4) TMI 1167 - DELHI HIGH COURT]. The Hon’ble Bombay High Court in the case of M/s CMS Info Systems Ltd. did not consider the issue whether limitation can start to run prior to right to claim crystallizes. It is further found that the ruling of Delhi High court in SONY INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [2014 (4) TMI 870 - DELHI HIGH COURT] have been followed by this Tribunal and also by the Delhi High Court in several similar matters, and repeatedly held that limitation cannot be introduced for the first time by way of subordinate legislation. Further, it is matter of common sense that limitation cannot start to run prior to right to claim arises. There are no error in the impugned order-in-appeal - Appeal of Revenue dismissed.
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