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2018 (10) TMI 334 - HC - CustomsRefund of SAD - Time limitation - N/N. 102 of 2007 as amended by N/N. 93 of 2008 - Whether the decision of the Delhi High Court in the case of Sony India Pvt. Ltd., v/s. Commissioner of Customs, New Delhi [2014 (4) TMI 870 - DELHI HIGH COURT] can be said to be binding precedent in the light of the judgment and other order in M/s. CMS Info Systems Limited v/s. Union of India and Others [2017 (1) TMI 786 - BOMBAY HIGH COURT]? Whether the impugned Judgments of the Appellate Tribunal are perverse as the Appellate Tribunal ignored that the demands subject matter of the Appeals were from the year 2010 onwards? Held that:- This Court, by an order dated 4th October, 2017, set aside the order of the Tribunal in the case of DSM Sinochem Pharmaceuticals (I) Pvt. Ltd. in the facts situation which are identical. It held that the Delhi High Court decision in case of Sony India Pvt. Ltd., will not apply as it concerned itself with import of goods prior to the amendment of Notification No.102 of 2007 as amended by Notification No.93 of 2008. Besides, the issue also stands covered in favor of the Revenue by the decision of this Court in CMS Info Systems Ltd. The first question answered in negative i.e. in favor of the Revenue and against the Respondent-Assessee - the second question answered in affirmative i.e. in favor the Revenue and against the Respondent-Asseessee.
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