2023 (1) TMI 1315

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....pondent : None ORDER CM APPL. 2950/2023 1. The appellant has filed the present application seeking recall of order dated 21.11.2022, passed by this Court. The said order was passed at the instance of the learned counsel, who appeared for the appellant on the said date. 2. He had submitted that the issue involved in the present appeal is similar to one that was involved in other petitio....

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.... present appeal relates to the applicability of time period to claim refund of Special Additional Duty of Customs (SAD) on goods imported in terms of the Notification No. 102/2007-CUS. 8. Aggrieved by the rejection of refund claimed by the Adjudicating Authority, the respondent preferred an appeal before the Commissioner of Customs (Appeals), New Delhi. The learned Commissioner of Customs (Appe....

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.... controversy whether the time limit prescribed under Section 27 of the Customs Act, 1962 is applicable in case of refund of the SAD. 11. Mr. Pratap Singh Ahluwalia, learned counsel appearing for the appellant states that the Customs Authorities had filed a Special Leave Petition seeking leave to defend against the decision of this Court in Sony India Pvt. Ltd. v. Commissioner of Customs (supra)....