https://www.taxtmi.com/caselaws?id=239866 The tribunal overturned the rejection of two refund claims for SAD paid on imported watches sold domestically, totaling Rs. 4,40,910 and Rs. 5,82,735, due to missing declarations on invoices. However, the refund claim filed on 31.08.2009 was deemed time-barred as it exceeded the one-year limit from the duty payment date, with the tribunal emphasizing that the one-year period for refund claims should commence from the duty payment date. The rejection of this claim was upheld based on the interpretation that the Customs Act provisions could not be applied to the refund notification. en-us Wed, 06 Nov 2013 00:00:00 +0530 Fri, 25 Apr 2014 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239866 The tribunal overturned the rejection of two refund claims for SAD paid on imported watches sold domestically, totaling Rs. 4,40,910 and Rs. 5,82,735, due to missing declarations on invoices. However, the refund claim filed on 31.08.2009 was deemed time-barred as it exceeded the one-year limit from the duty payment date, with the tribunal emphasizing that the one-year period for refund claims should commence from the duty payment date. The rejection of this claim was upheld based on the interpretation that the Customs Act provisions could not be applied to the refund notification. Case-Laws Customs Wed, 06 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239866