2016 (5) TMI 498

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..... rein no time has been prescribed for filing refund claim. Therefore, the rejection of refund claim as time-barred is unsustainable and the impugned order is set aside. - Decided in favour of appellant with consequential relief - C/51025/2014-(SM) - Final Order No. A/52698/2015-Cus (SM) - Dated:- 26-8-2015 - Shri Ashok Jindal, Member (J) None, for the Appellant. Shri M.S. Negi, AR, for .....

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..... ther hand, learned AR reiterated the finding of the impugned order. 4. Perused the records. On perusal of the record, I find that the issue came up before the Hon ble High Court of Delhi in the case of Sony India Pvt. Ltd. v. Commissioner of Customs, New Delhi [2014 (304) E.L.T. 660 (Del.)] wherein the Hon ble High Court has held that Notification No. 93/2008, dated 1-8-2008 is not applicable a .....

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