2018 (10) TMI 334

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....f the Customs Act, 1962 (the Act), challenges the order dated 15th June, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. This appeal was admitted on 23rd August, 2017 along with Customs Appeal No.23 of 2016 (Commissioner of Customs NSII v/s. DSM Sinochem Pharmaceuticals (I) Pvt. Ltd.,) on the following identical questions of law: "(a) Whether the deci....

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....sioner of Customs v/s. DSM Sinochem Pharmaceuticals (I) Pvt. Ltd.,) by allowing the appeal and setting aside the order of the Tribunal. This by following the decision of this Court in CMS Info Systems Ltd. v/s. U.O.I. (Writ Petition No. 338 of 2016). 4. Today, when the matter was called out, none appears for the Respondent though office report indicates that Respondent had been served on 12th O....

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.... year of limitation for refund of additional duty of customs from the date of payment applies or not. This issue was subject matter of consideration by this Court in DSM Sinochem Pharmaceuticals (I) Pvt. Ltd. (supra).   6. This Court, by an order dated 4th October, 2017, set aside the order of the Tribunal in the case of DSM Sinochem Pharmaceuticals (I) Pvt. Ltd. (supra) in the facts situa....