https://www.taxtmi.com/caselaws?id=421501 The Delhi High Court, in a judgment by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Ms. Justice Poonam A. Bamba, addressed the issue of whether a limitation is prescribed for a refund claim involving Special Additional Customs Duty. The court, relying on previous judgments, dismissed the appeal and upheld the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The court emphasized being bound by its own co-ordinate bench's judgment and noted that any future appeal by the appellant/revenue would be subject to the decision of the Supreme Court. en-us Tue, 19 Apr 2022 00:00:00 +0530 Mon, 25 Apr 2022 21:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421501 The Delhi High Court, in a judgment by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Ms. Justice Poonam A. Bamba, addressed the issue of whether a limitation is prescribed for a refund claim involving Special Additional Customs Duty. The court, relying on previous judgments, dismissed the appeal and upheld the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The court emphasized being bound by its own co-ordinate bench's judgment and noted that any future appeal by the appellant/revenue would be subject to the decision of the Supreme Court. Case-Laws Customs Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421501