2022 (11) TMI 604

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... submit at the outset that the issue has been decided by the Hon'ble High Court of Delhi in the case of M/s. Sony India Pvt. Ltd. Vs. Commissioner of Customs, New Delhi - 2014 (304) ELT 660 (Del.) and that Special Leave Petition against the said decision has also been dismissed by the Hon'ble Supreme Court. He would also rely upon the decision of the Hon'ble High Court of Judicature of Madras in the case of Commissioner of Customs (SEA), Chennai-II Vs. M/s. HLG Trading - 2020 (371) ELT 173 (Mad.) wherein, the Hon'ble High Court has after referring to the decisions of Hon'ble Bombay High Court in the case of CMS Info Systems Ltd. Vs. Union of India - 2017 (349) ELT 236 (Bom.) and Sony India Pvt. Ltd. (supra) of the Hon'ble High Court of Delh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Madras in the case of CC, Chennai Vs. CMS Info Systems Limited- 2022 (6) TMI 436-(Mad. H.C), wherein Hon'ble High Court has ruled as under:- "8.During the course of hearing, the learned senior panel counsel appearing for the appellant submitted that the issue involved herein has already been decided by the Bombay High Court in CMS Info Systems Ltd v. Union of India [2017 (349) ELT 236 (Bom.)], wherein, after considering the decision of the Delhi High Court in M/s. Sony India Ltd case, it was categorically held that "the period of limitation as mentioned in the notification dated 14th September, 2007 as amended by the notification dated 1st August 2008 will operate with all the force and therefore, refund will be governed by the....