2015 (3) TMI 287

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... violating the conditions of the notification - Held that:- assessments of customs duty including SAD were on provisional basis. Since the assessements were on provisional basis and are yet to be finalized, the question of limitation would not arise. Moreover, we also find that the Honble Delhi High Court in the case of Pioneer India Electronics (P) Ltd. Vs. Union of India & Another reported in [2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Commissioner (Appeals)s order upholding the denial of refund of Special Additional Customs Duty in terms of the notification no.102/2007-Customs. The refund claims had been dismissed on the ground that the same have been filed after expiry of one year from the date of payment of duty and thereby violating the conditions of the notification. 2. Heard both the sides. 3. Both sides agree tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X