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2018 (11) TMI 767 - AT - CustomsRefund of SAD - Rejection on the ground of time limitation - Held that:- Division Bench of this Tribunal also in the case of Gulati Sales Corporation [2017 (11) TMI 1300 - DELHI HIGH COURT] relied upon the Sony India Pvt. Ltd. [2014 (4) TMI 870 - DELHI HIGH COURT] and has held that the limitation of one year as prescribed in Section 27 of the Customs Act is not applicable - refund allowed - appeal dismissed - decided against Revenue.
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