2018 (4) TMI 783

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....or the appellant. Shri Aashish Batra, Advocate for the Respondent. Per. S.K. Mohanty: - Revenue has filed this appeal along with stay application against the impugned order dated 12/10/2017 passed by the Commissioner of Customs (Appeals), New Delhi. The dispute involved in this case relates to applicability of the period of limitation for filing of SAD refund in respect of the imported goods....

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....held that rejection of refund on limitation is not legally sustainable. In the present case, the only ground of the Revenue is that the SLP filed by the Revenue against the said High Court's order was dismissed by the Hon'ble Supreme Court only on limitation. The question of law is kept open. Accordingly, the Commissioner (Appeals) should not have followed the decision of Delhi High Court in Sony ....