2023 (2) TMI 1138

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....Ms. Divya Rastogi, Advs For the Respondent : Ms. Anushree Narain with Mr. Mayank Srivastava, Advs. ORDER 1. The appellant has filed the present appeals impugning an order dated 28.10.2021, passed by the Customs Excise and Service Tax Appellate Tribunal (hereafter "the Tribunal"). The impugned order is a common order passed in three appeals (C/50770/2020; C/50771/2020 and C/50772/2020). The pres....

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....ore the learned Tribunal. 3. The learned Tribunal accepted the appellant's contention that its claim could not be rejected on the ground of limitation in view of the decision of this court in Sony India Pvt. Ltd. Vs. Commissioner of Customs: 2014 (304) ELT 660 (Delhi), as the provisions of Section 27 did not apply to Special Additional Duties of Customs. However, the Tribunal rejected the appeals....