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    <title>2022 (4) TMI 1613 - DELHI HIGH COURT</title>
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    <description>The court dismissed the appeal concerning the limitation on refund claims involving Special Additional Customs Duty, upholding the CESTAT order dated 25.02.2020. The court adhered to its co-ordinate bench&#039;s judgment, despite conflicting views from the Bombay HC. Future appeals are contingent on the Supreme Court&#039;s pending decision.</description>
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      <description>The court dismissed the appeal concerning the limitation on refund claims involving Special Additional Customs Duty, upholding the CESTAT order dated 25.02.2020. The court adhered to its co-ordinate bench&#039;s judgment, despite conflicting views from the Bombay HC. Future appeals are contingent on the Supreme Court&#039;s pending decision.</description>
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