Limitation for Special Additional Duty refund claims cannot defeat relief where binding High Court precedent governs the issue.

The limitation objection to a refund claim of Special Additional Duty under Notification No. 102/2007-Cus. was rejected because the issue was already covered by binding jurisdictional High Court precedent in Sony India Pvt. Ltd., which had also been followed in an earlier Tribunal order. In the absence of any contrary higher-court ruling, the Tribunal held that the refund could not be denied on limitation and the Revenue's challenge failed.

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Issues: Whether the limitation period for filing a refund claim of Special Additional Duty under Notification No. 102/2007-CUS dated 14/09/2007 barred the respondent's refund claim.

Analysis: The issue was already covered by the jurisdictional High Court's decision in Sony India Pvt. Ltd., which had been followed by the Tribunal in an earlier final order. The Tribunal held that the refund could not be rejected on limitation in the face of the binding High Court precedent, and noted that no contrary higher-court ruling had displaced that position.

Conclusion: The limitation objection was rejected and the Revenue's appeal failed.

Final Conclusion: The Tribunal affirmed that the refund claim was not to be denied on limitation and dismissed the Revenue's challenge.

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