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2018 (3) TMI 721 - AT - CustomsRefund of SAD - N/N. 102/2007-CUS dated 14.09.2007 - rejection on the ground of time limitation - whether the refund claim of ₹ 12,19,989/- filed pursuant to the exemption N/N. 102/2007-Cus dated 14.09.2017, on 03.08.2016 for imports made and duty paid June 2015 to July 2005 is barred by limitation? - Held that: - The Hon’ble Bombay High Court in the case of CMS Info Systems Ltd. vs UOI [2017 (1) TMI 786 - BOMBAY HIGH COURT] after analyzing the principles and conditions of the Notification 102/2007-Cus dated 14.09.2007 and taking note of the judgment of Delhi High Court in Sony India Pvt. Ltd. [2014 (4) TMI 870 - DELHI HIGH COURT] has held that Merely because a condition is imposed to file a refund application within a stipulated time limit, it cannot be held to be onerous, excessive and, therefore, ultra vires Article 14 of the Constitution - appeal dismissed - decided against appellant.
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