https://www.taxtmi.com/caselaws?id=235868 The refund period for Special Additional Duty had to be computed from the actual dates of duty payment, not from later erroneous bank stamps on the TR-6 challans. As the duty was paid on 10.12.2007 and 04.12.2007, the refund claim filed on 12.12.2008 fell beyond the one-year limit under Notification No. 6/2008. The bank's incorrect stamping could not change the statutory relevant date, so the refund was time-barred and its rejection was upheld. en-us Thu, 20 Jun 2013 00:00:00 +0530 Wed, 01 Jan 2014 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235868 The refund period for Special Additional Duty had to be computed from the actual dates of duty payment, not from later erroneous bank stamps on the TR-6 challans. As the duty was paid on 10.12.2007 and 04.12.2007, the refund claim filed on 12.12.2008 fell beyond the one-year limit under Notification No. 6/2008. The bank's incorrect stamping could not change the statutory relevant date, so the refund was time-barred and its rejection was upheld. Case-Laws Customs Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235868