2016 (9) TMI 169

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....d in the present appeal is rejection of appellant s refund claim as time barred under Notification No.102/2007-Cus. dated 14.09.2007 as amended by Notification No.93/2008-Cus. dated 01.08.2008. Ld. Advocate argued that the same issue has been settled by the Delhi High Court in the case of Sony India Pvt. Ltd.-vs.-Commr.of Cus, New Delhi[2014(304) E.L.T.660(Del.)] and that the order passed by the Delhi High Court has been followed by CESTAT, Delhi in the case of International Refrigeration Corporation-vs.-C.C., New Delhi[2016(332)E.L.T. 824(Tri.-Del.)] and CESTAT, Mumbai in the case of Purab Textile Pvt. Ltd.-vs.-Commr.of Cus(Import), Mumbai-II[2015(330)E.L.T.414(Tri.-Mumbai)]. It is the case of the Ld. Advocate that the appeals allowed by C....

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....year from the date of payment of said additional duty of customs was added to the original Notification No. 93/2008-Cus. dated 01.08.2008 as follows: "In the said notification, in paragraph 2, for sub-paragraph (c), the following shall be substituted, namely,- " (c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer before the expiry of one year from the date of payment of the said additional duty of customs;" 6. It is observed from the case laws of Sony India Pvt. Ltd.-vs.-Commr.of Cus, New Delhi that following was the question of law referred to Hon'ble High Court: "[Order per : S.Ravindra Bhat J.]. This is an appeal under Section 130 ....