2023 (5) TMI 1430

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.... : None. ORDER CM APPL. 21688/2023 in CUSAA 225/2019 (for recall of order) 1. This is an application seeking recall of the order dated 21.11.2022, whereby the present appeal was disposed of in view of the earlier decision in the case of Pr. Commissioner of Customs v. Kunal Lalani: CUSAA 20/2021. 2. It is submitted that the submission made on behalf of the appellant that the issues invo....

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....pondent had applied for refund on 16.09.2014. 8. The said application was rejected by the Deputy Commissioner on the ground that the application was barred by limitation. 9. Being aggrieved by the said decision, the respondent had preferred an appeal before the Commissioner (Appeals), which was allowed by following the decision of this Court in Sony India Pvt. Ltd. v. Commissioner of Customs....

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....g similar issue [SLP(C) No. 1507/2017, in the case of Commissioner of Customs (Import) v. Wilhelm Textiles India Pvt. Ltd.], has been admitted by an order dated 15.04.2019. 13. Ms. Anushree Narain, learned counsel for the Revenue, further submits that the Bombay High Court has taken a view, contrary to the decision of this Court in Sony India Pvt. Ltd. v. Commissioner of Customs, New Delhi (sup....