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of <h1>Appeal Dismissed on Customs Duty Refund Claims; Future Appeals Await Supreme Court Ruling.</h1> <h3>Commissioner of Customs New Delhi (ICD TKD) Versus Radial Rubber Industries</h3> Commissioner of Customs New Delhi (ICD TKD) Versus Radial Rubber Industries - TMI Issues involved: The issue in the present appeal concerns whether any limitation is prescribed for a refund claim involving Special Additional Customs Duty.Judgment Details:Issue 1: Limitation on refund claim involving Special Additional Customs DutyThe counsel for the parties informed the court that the issue in the appeal pertains to the limitation on a refund claim involving Special Additional Customs Duty. Reference was made to judgments in Sony India Private Limited vs. Commissioner of Customs, New Delhi 2014 and Commissioner of Customs (Import) vs. Wilhelm Textiles India Private Limited. It was noted that a Special Leave Petition (SLP) in the Sony India case was dismissed by the Supreme Court on grounds of delay, while an SLP in the Wilhelm Textiles India Pvt. Ltd. case was admitted. The counsel also mentioned a contrary view taken by a division bench of the Bombay High Court in CMS Info systems Ltd. Vs. Union of India. The court, being bound by the judgment of its own co-ordinate bench, dismissed the appeal and upheld the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 08.12.2020. Any future appeal by the appellant/revenue would be subject to the decision of the Supreme Court.Issue 2: Dismissal of the appealBased on the reasons provided, the court dismissed the instant appeal and sustained the impugned order dated 25.02.2020 passed by CESTAT. The pending application was closed, with a reminder that any future appeal would be guided by the Supreme Court's decision.
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