https://www.taxtmi.com/forum/issue?id=106141 Claims for refund of the Special Additional Duty (SAD) are governed by a binding one year time limit under the relevant notification and reinforced by departmental circulars, leaving minimal scope for routine extensions. Exceptional judicial relaxation has been recognised in limited cases tied to provisional assessment processes, but such relief is fact-specific and not a general waiver of the statutory time bar. en-us Wed, 02 Oct 2013 05:00:01 +0530 Thu, 23 Jan 2025 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106141 Claims for refund of the Special Additional Duty (SAD) are governed by a binding one year time limit under the relevant notification and reinforced by departmental circulars, leaving minimal scope for routine extensions. Exceptional judicial relaxation has been recognised in limited cases tied to provisional assessment processes, but such relief is fact-specific and not a general waiver of the statutory time bar. Discussion-Forum Customs Wed, 02 Oct 2013 05:00:01 +0530 https://www.taxtmi.com/forum/issue?id=106141