https://www.taxtmi.com/caselaws?id=179918 The Tribunal allowed the appeal by remanding the case back to the adjudicating authority for a decision on the merits, setting aside the rejection of the refund claim based on limitation. The Tribunal emphasized that the right to claim a refund accrues only upon resale of goods, and imposing a limitation period before this accrual would be unjust. The case highlighted the complexities in interpreting the limitation period for refund claims on SAD/customs duty, emphasizing that the period of limitation cannot start before the right to refund crystallizes. en-us Mon, 15 Jun 2015 00:00:00 +0530 Sat, 12 Mar 2016 09:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179918 The Tribunal allowed the appeal by remanding the case back to the adjudicating authority for a decision on the merits, setting aside the rejection of the refund claim based on limitation. The Tribunal emphasized that the right to claim a refund accrues only upon resale of goods, and imposing a limitation period before this accrual would be unjust. The case highlighted the complexities in interpreting the limitation period for refund claims on SAD/customs duty, emphasizing that the period of limitation cannot start before the right to refund crystallizes. Case-Laws Customs Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179918