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2023 (5) TMI 399 - AT - CustomsRefund of Special Additional Duty (SAD) under Notification No.102 of 2007-Customs dated 14.09.2007, as amended by Notification No.93/2000-Customs - rejection on the ground of time limitation - HELD THAT:- The issue herein is squarely covered by the rulings of the Hon’ble Delhi High Courts SONY INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [2014 (4) TMI 870 - DELHI HIGH COURT], in favour of appellant holding that refund claim of SAD is not time barred as no such limitation is prescribed under the original notification no. 102/2007-Customs. Further, the ruling of the Hon’ble Bombay High Court in M/S. CMS INFO SYSTEMS LIMITED VERSUS THE UNION OF INDIA & OTHERS [2017 (1) TMI 786 - BOMBAY HIGH COURT] has been distinguished by this Tribunal in COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS S.R. TRADERS [2020 (12) TMI 503 - CESTAT NEW DELHI], which judgement has been upheld by the Hon’ble Delhi High Court in COMMISSIONER OF CUSTOMS VERSUS S.R. TRADERS [2022 (4) TMI 1167 - DELHI HIGH COURT]. The Adjudicating Authority is directed to grant refund along with interest @ 12% p.a., starting from the end of 3 months from the date of filing of refund application. The appeal is allowed.
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