TMI Blog2018 (4) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said notification, the time-limit prescribed in this section would not be automatically applicable to refunds under the notification - appeal dismissed - decided against Revenue. - Customs Appeal No. 50195 of 2018 with Stay Application No. 50058 of 2018 - 50879/2018 - Dated:- 22-2-2018 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri A.K. Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi High Court in the case of Sony India Pvt. Ltd.-2014 (304) E.L.T. 660 (Del.). By relying on the said judgment, the Tribunal vide final order No. 58613 of 2017 dated 27/12/2017 has dismissed the appeal filed by the Revenue. The relevant paragraph in the order dated 27/12/2017 is reproduced herein below: - 4. The impugned order, relying on the decision of the Hon ble Delhi High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate . We note that the said High Court s decision has not been overruled by the Higher Court and neither there is any contrary order of another High Court. In such situation, the Revenue cannot make such observations, which shows the non-application of mind and causal approach in appreciating the legal position of binding precedents. We find there is no infirmity in the impugned order, which follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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