https://www.taxtmi.com/caselaws?id=233823 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal regarding the refund of Special Additional Duty (SAD) paid by the appellant at the time of import of goods. The Tribunal held that the refund claim, although not filed within the period specified in Notification No. 93/2008, was submitted within one year from the final assessment of the bills of entry. Considering the Board's Circular No. 23/2010, the Tribunal ruled that the refund claim could not be rejected as time-barred based on the date of payment of duty, not the finalization of assessment. The impugned order was set aside, and the matter was remanded for processing the refund claim after document verification. en-us Fri, 08 Jun 2012 00:00:00 +0530 Fri, 17 May 2013 11:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233823 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal regarding the refund of Special Additional Duty (SAD) paid by the appellant at the time of import of goods. The Tribunal held that the refund claim, although not filed within the period specified in Notification No. 93/2008, was submitted within one year from the final assessment of the bills of entry. Considering the Board's Circular No. 23/2010, the Tribunal ruled that the refund claim could not be rejected as time-barred based on the date of payment of duty, not the finalization of assessment. The impugned order was set aside, and the matter was remanded for processing the refund claim after document verification. Case-Laws Customs Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233823