https://www.taxtmi.com/caselaws?id=216016 A claim for refund of Special Additional Duty is not time-barred merely because the bills of entry were assessed provisionally and the department earlier returned the claim as premature, where the claim was in fact filed within one year from payment of SAD. The limitation period is reckoned from payment, and the earlier non-entertainment of the claim does not negate timely filing. However, refund entitlement cannot be finally granted without examining unjust enrichment. The matter therefore required fresh adjudication on merits, including whether the claimant had passed on the duty burden. en-us Tue, 17 Jan 2012 00:00:00 +0530 Sat, 03 Aug 2013 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216016 A claim for refund of Special Additional Duty is not time-barred merely because the bills of entry were assessed provisionally and the department earlier returned the claim as premature, where the claim was in fact filed within one year from payment of SAD. The limitation period is reckoned from payment, and the earlier non-entertainment of the claim does not negate timely filing. However, refund entitlement cannot be finally granted without examining unjust enrichment. The matter therefore required fresh adjudication on merits, including whether the claimant had passed on the duty burden. Case-Laws Customs Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216016