TaxTMI 
TaxTMI 
2019 (3) TMI 1722
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....neja, DR, for the Appellant. Shri Prem 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 ....
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....ide the impugned order, have held that limitation cannot start to run 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 ....
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....157/2018, dated 25 October, 2018. 5. So far reliance placed on the Division 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 i....
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....nder the exempted category) is imported. Resultantly, we are of the opinion that for claiming the refund 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....