https://www.taxtmi.com/caselaws?id=271686 The Tribunal allowed the appeal by remanding the case to the adjudicating authority to process the SAD refund, in line with the High Court's decision. The appellant's claim for refund under the Customs Act, 1962, was accepted, emphasizing the longer period for filing refund claims as specified under the Act. The Tribunal's decision aligned with the High Court's judgment in a similar case, directing the sanctioning of the refund as per the Court's order, ultimately resulting in the successful processing of the SAD refund for the appellant. en-us Thu, 28 May 2015 00:00:00 +0530 Sat, 13 Feb 2016 10:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271686 The Tribunal allowed the appeal by remanding the case to the adjudicating authority to process the SAD refund, in line with the High Court's decision. The appellant's claim for refund under the Customs Act, 1962, was accepted, emphasizing the longer period for filing refund claims as specified under the Act. The Tribunal's decision aligned with the High Court's judgment in a similar case, directing the sanctioning of the refund as per the Court's order, ultimately resulting in the successful processing of the SAD refund for the appellant. Case-Laws Customs Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271686