https://www.taxtmi.com/caselaws?id=260762 The Tribunal ruled in favor of the appellant, an importer and manufacturer of bulk drugs, in a case concerning refund claims for Special Additional Duty (SAD) paid at the time of import. The Tribunal held that there is no limitation period for SAD refunds under Section 27 of the Customs Act and that the limitation period cannot start before the refund claim has crystallized. Consequently, the appellant was entitled to the refund of SAD, and the Tribunal directed the adjudicating authority to grant the refund with interest within six weeks from the production of the order. en-us Fri, 23 Jan 2015 00:00:00 +0530 Tue, 23 Jun 2015 07:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260762 The Tribunal ruled in favor of the appellant, an importer and manufacturer of bulk drugs, in a case concerning refund claims for Special Additional Duty (SAD) paid at the time of import. The Tribunal held that there is no limitation period for SAD refunds under Section 27 of the Customs Act and that the limitation period cannot start before the refund claim has crystallized. Consequently, the appellant was entitled to the refund of SAD, and the Tribunal directed the adjudicating authority to grant the refund with interest within six weeks from the production of the order. Case-Laws Customs Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260762