TMI Blog2018 (10) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HA RIYAZ I. CHAGLA, JJ. Ms. P. S. Cardozo, for the Appellant. P.C: This Appeal under Section 130 of the Customs Act, 1962 (the Act), challenges the order dated 15th June, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. This appeal was admitted on 23rd August, 2017 along with Customs Appeal No.23 of 2016 (Commissioner of Customs NSII v/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18. In fact, on 4th October, 2018,, this Court by a speaking order, disposed of Customs Appeal No. 23 of 2016 (The Commissioner of Customs v/s. DSM Sinochem Pharmaceuticals (I) Pvt. Ltd.,) by allowing the appeal and setting aside the order of the Tribunal. This by following the decision of this Court in CMS Info Systems Ltd. v/s. U.O.I. (Writ Petition No. 338 of 2016). 4. Today, when th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod post amendment to Notification No. 102 of 2007 by Notification No.93 of 2008 dated 1st August, 2008, providing for the period of one year of limitation for refund of additional duty of customs from the date of payment applies or not. This issue was subject matter of consideration by this Court in DSM Sinochem Pharmaceuticals (I) Pvt. Ltd. (supra). 6. This Court, by an order dated 4th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Special Additional Duty, cannot be granted, if not made within one year of payment. 7. Therefore, the above, substantial questions of law are answered as under: (i) Question (a):In the negative i.e. in favour of the Revenue and against the Respondent-Assessee; (ii) Question (b):In the affirmative i.e. in favour the Revenue and against the Respondent-Asseessee. 8. Accordingly, App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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