2017 (12) TMI 1747

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.... Ravichandran, Member (T) For Appellant: A.K. Singh, AR ORDER Dr. Satish Chandra, J. (President) 1. The Revenue has filed this appeal against order dated 23-10-2017 of Commissioner (Appeals), New Customs House, New Delhi. 2. The dispute involved is the applicability of period of limitation to claim refund of SAD paid on imported goods in terms of Notification No. 102/2007-Cus., date....

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.... Pvt. Ltd. (supra). We note that the Revenue preferred this appeal without appreciating the legal implication and making certain observations, which, apparently, are bordering on contempt of Court. In the appeal, it is submitted, "the judgment of Hon'ble High Court is not legally tenable" and "the Hon'ble High Court has failed to appreciate........". We note that the said High Court's ....