https://www.taxtmi.com/caselaws?id=204922 The court ruled in favor of the appellant, setting aside the denial of the refund claim based on time limitation for the Special Additional Duty (SAD) payment. The judge held that duties paid before the introduction of the time limit specified in a subsequent notification should not be bound by it, emphasizing the retrospective application of beneficial circulars. The appeal was allowed, granting the appellant consequential relief. en-us Tue, 16 Nov 2010 00:00:00 +0530 Fri, 27 May 2011 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204922 The court ruled in favor of the appellant, setting aside the denial of the refund claim based on time limitation for the Special Additional Duty (SAD) payment. The judge held that duties paid before the introduction of the time limit specified in a subsequent notification should not be bound by it, emphasizing the retrospective application of beneficial circulars. The appeal was allowed, granting the appellant consequential relief. Case-Laws Customs Tue, 16 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204922