2019 (3) TMI 1722

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.... Ranjan Kumar, Advocate, for the Respondent. ORDER Heard the parties. The issue in this appeal is whether the Commissioner (Appeals) have erred in following the Ruling of Hon'ble Delhi High Court of Delhi in Sony India Pvt. Ltd. v. CC, New Delhi - 2014 (304) E.L.T. 660 (Del.), allowing the appeal of the appellant, whereby the refund of SAD was denied on the ground of limitation, by the Assista....

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....n before the appellant have resold the goods and deposited sales tax/tax, which is the prime condition for claiming refund. For this proposition, he has relied upon the ruling of Hon'ble Delhi High Court in the case of Sony India Pvt. Ltd. (supra). 3. Being aggrieved, Revenue is in appeal on the ground that although the appeal of Revenue against order of Hon'ble Delhi High Court before the ....

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.... Bench of this Tribunal in J.G. Impex Pvt. Ltd. is concerned, I find that the question framed by the Division Bench is erroneous, which is as follows :- "6. In view of the above discussion, we are of the opinion that the moot question to be adjudicated in the present case is as to whether there is any time-limit prescribed by law for filing the refund claim of additional duty of Customs, as....

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....d of additional duty nothing else has to happen or to be done by the assessee after the payment of said additional duty of Customs. To our opinion, this particular fact distinguishes the present case from the case of M/s. Sony India Pvt. Ltd. (supra)". 6. Having considered the rival contentions, I find that it is matter of legal jurisprudential limitation cannot start forum before a right t....