https://www.taxtmi.com/caselaws?id=337446 The Tribunal allowed the appeal in favor of the appellant, granting the refund claim for Special Additional Duty (SAD) paid on imported goods under Notification No. 102/07-Cus. The Tribunal held that the time limit for filing the refund application in provisional assessment cases should start from the finalization date, as per Circular No. 23/2010-Cus, contrary to the rejection based on a one-year time frame from the date of duty payment. en-us Thu, 05 Jan 2017 00:00:00 +0530 Mon, 21 Aug 2017 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337446 The Tribunal allowed the appeal in favor of the appellant, granting the refund claim for Special Additional Duty (SAD) paid on imported goods under Notification No. 102/07-Cus. The Tribunal held that the time limit for filing the refund application in provisional assessment cases should start from the finalization date, as per Circular No. 23/2010-Cus, contrary to the rejection based on a one-year time frame from the date of duty payment. Case-Laws Customs Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337446