https://www.taxtmi.com/caselaws?id=241896 A refund claim for SAD under Notification No. 102/2007-Cus. was treated as timely where the original claim was filed within one year of duty payment. Withdrawal of that claim and refiling after finalisation of provisional assessment did not change the fact that refund had first been sought within the prescribed period, and the later departmental objection on provisional assessment could not defeat timeliness. The claimant was also found to have satisfied the notification conditions, including on the basis of Circular No. 23/2010-Cus. The claim was therefore not time-barred and had to be examined on merits. en-us Tue, 03 Jan 2012 00:00:00 +0530 Fri, 03 Jan 2014 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241896 A refund claim for SAD under Notification No. 102/2007-Cus. was treated as timely where the original claim was filed within one year of duty payment. Withdrawal of that claim and refiling after finalisation of provisional assessment did not change the fact that refund had first been sought within the prescribed period, and the later departmental objection on provisional assessment could not defeat timeliness. The claimant was also found to have satisfied the notification conditions, including on the basis of Circular No. 23/2010-Cus. The claim was therefore not time-barred and had to be examined on merits. Case-Laws Customs Tue, 03 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241896