2023 (1) TMI 1316

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....RDER CM APPL. 2972/2023 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 the one that was involved in other petitions, including C....

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....lity of time period to claim refund of the Special Additional Duty of Customs (SAD) on goods imported in terms of the Notification No. 102/2007-CUS. 7. 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 (Appeals), relying upon the judgment pass....

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....und of the SAD, on the ground of limitation, was not sustainable. CUSAA 78/2019 9. Concededly, the decision of this Court in Sony India Pvt. Ltd. v. Commissioner of Customs (supra), covers the controversy whether the time limit prescribed under Section 27 of the Customs Act, 1962 is applicable in case of refund of the SAD. 10. Mr. Pratap Singh Ahluwalia, learned counsel appearing for the ....