2023 (11) TMI 382

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....ECHNICAL ) , MR. RAJU Shri Vikas Mehta , Consultant for the Appellant Shri. Sanjay Kumar , Superintendent ( Authorized Representative ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the rejection of refund claim in respect of 4% SAD on the ground of limitation i.e beyond 1 year from the date of payment of customs duty is legally incorrect or o....

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....t, the party has filed appeal before Supreme Court and the same is pending. He further submits that in another case of M/s Sony India Pvt Ltd-2015 (304) ELT 660 (Del.). The Hon'ble Delhi High Court has struck down the time limit of 1 year prescribed by Notification No. 93/2008-Cus, against the judgment of Delhi High Court SLP filed by department has been dismissed by the Hon'ble Supreme Court. In ....

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....ronics Pvt Ltd., (2023) 9 Centax 54, duly upheld by Hon'ble Supreme Court (2023) 9 Centax 55 Keshar Deo Ramesh Kumar, 2023 (3) TMI 382-CESTAT NEW DELHI S.K Rasayan Udhog Pvt Ltd., 2023 (3) TMI 336- CESTAT NEW DELHI John's Cashew Company, 2021 (10) TMI 772-CESTAT BANGLORE 3. Shri Sanjay Kumar, Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the fi....

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....sition the Delhi High Court in the case of Sony India, held that the period of limitation of 1 year from the date of payment of duty shall not apply, whereas 1 year shall apply from the date of sale of the goods. The judgment of Delhi High Court has been upheld by the Hon'ble Supreme Court. It is further observed that the Hon'ble Supreme Court has upheld the judgment in the case of M/s. Bhimeshwar....