TMI Blog2023 (5) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Hon ble Bombay High Court in the case of M/s CMS Info Systems Ltd. did not consider the issue whether limitation can start to run prior to right to claim crystallizes. It is further found that the ruling of Delhi High court in SONY INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [ 2014 (4) TMI 870 - DELHI HIGH COURT] have been followed by this Tribunal and also by the Delhi High Court in several similar matters, and repeatedly held that limitation cannot be introduced for the first time by way of subordinate legislation. Further, it is matter of common sense that limitation cannot start to run prior to right to claim arises. There are no error in the impugned order-in-appeal - Appeal of Revenue dismissed. - CUSTOMS APPEAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62 dt. 28.02.2014 82,926/- 03.03.2014 4. 4594640 dt. 10.02.2014 80,640/- 13.02.2014 Total 4,80,195/- The Adjudicating Authority verified the refund claim and allowed the refund claim in part, disallowing the refund claim with respect to bill of entry No. 3185706 dated 04.09.2013 for which SAD was deposited on 09.09.2013, observing that the refund claim has been filed beyond the period of 12 months and is thus time barred. 3. In the original Notification No. 102/2007-CUS, no time limit was prescribed for claiming refund of SAD. Subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave also followed the ruling in Sony India (supra). 5. Being aggrieved Revenue is in appeal before this Tribunal on the ground that the impugned order-in-appeal is against the ruling of Hon ble Bombay High Court in the case of M/s CMS Info systems Ltd. versus Union of India 2017 (349) E.L.T. 236 (Bombay). In the ruling of Calcutta Bench of this Tribunal in M.S. Metals versus Commissioner of Customs (Preventive), it was observed that though Supreme Court have dismissed Revenue s appeal in Sony India (supra), but have kept the question of law open. It is also held that under similar facts and circumstances against dismissal of appeal of Revenue by High Court in Wilhem Textile India Pvt. Ltd., Revenue filed SLP before Hon ble Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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