9911796707
TMI Blog2023 (2) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Divya Rastogi, Advs For the Respondent : Ms. Anushree Narain with Mr. Mayank Srivastava, Advs. ORDER 1. The appellant has filed the present appeals impugning an order dated 28.10.2021, passed by the Customs Excise and Service Tax Appellate Tribunal (hereafter "the Tribunal"). The impugned order is a common order passed in three appeals (C/50770/2020; C/50771/2020 and C/50772/2020). The pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the learned Tribunal. 3. The learned Tribunal accepted the appellant's contention that its claim could not be rejected on the ground of limitation in view of the decision of this court in Sony India Pvt. Ltd. Vs. Commissioner of Customs: 2014 (304) ELT 660 (Delhi), as the provisions of Section 27 did not apply to Special Additional Duties of Customs. However, the Tribunal rejected the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, set aside the impugned order to the extent it relates to appeal No. C/50771/2020 and C/50772/2020 and remand the matter to the learned Tribunal to decide afresh after affording the appellant reasonable opportunity to meet the objections regarding any alleged discrepancies in the refund claims. 8. We, further request the Tribunal to dispose of the appeals, which are now restored, as exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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