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2018 (4) TMI 783

here it was held that In the absence of specific provision of Section 27 being made applicable 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. .....

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application has been squarely covered by the judgment of Hon ble 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, .....

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able and the Hon ble High Court has failed to appreciate . 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 the .....

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