TMI Blog2022 (11) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... dras has felt it proper to remand the matter back to the file of the adjudicating authority to await the outcome of the SLP filed against the order passed by the Hon ble Bombay High Court in the case of CMS Info Systems Limited. The earlier decision in the case of COMMISSIONER OF CUSTOMS (SEA) , CHENNAI-II VERSUS HLG TRADING [ 2018 (10) TMI 1819 - MADRAS HIGH COURT] appears to have not been brought to the notice of the Hon ble High Court and in any case, following the latest decision of the Jurisdictional High Court, it is opined that the matter could be sent back to the file of the adjudicating authority, who shall follow the directions of Hon ble High Court and to await the outcome of the SLP in the case of CMS Info Systems Limited, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s paid on 15-5-2013, on which day, only 90% of the goods were released and however, the remaining 10% of the goods were released only on 4-6-2014. If the Notification No. 102 of 2007-Cus., dated 14-9-2007 as amended by Notification No. 93/2008-Cus., dated 1-8-2008 is to be strictly applied, then the date on which the remaining 10% of goods released could only be taken as the date commencing for claim of refund and not on the date on which, the duty was paid i.e. on 15-5-2013 as the respondent has no possibility to file the claim unless 100% of goods were released. 16 . In view of the above discussions, we are unable to accept the arguments put forth by the Learned Counsel for the appellant department and hence, the order passed by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Delhi High Court in M/s. Sony India Ltd s case was challenged by the Revenue by filing Special Leave Petition, the Hon ble Supreme Court dismissed the said SLP on the ground of limitation, but kept the substantial question of law open and hence, the ruling of the Delhi High Court did not attain finality. It is also fairly brought to the notice of this court that the aforesaid decision of the Bombay High Court in CMS Info Systems Ltd s case was put to challenge before the Hon ble Supreme Court by filing Special Leave to Appeal (Civil)No.11646 of 2017 by the assessee and after granting leave, the same is now, pending consideration. 9. Such being the present position of law, this court, in the given facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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