https://www.taxtmi.com/caselaws?id=337448 The Tribunal allowed the appeal, granting the appellant a refund of Special Additional Duty (SAD) under Notification No. 102/07-Cus. The Tribunal held that the time limit for filing the refund application under Notification No. 93/2008-Cus did not apply retrospectively to imports made before the amended notification came into effect. Citing the Delhi High Court's judgment, the Tribunal emphasized that the right to claim a refund accrues only after the subsequent sale of goods incurs sales tax/VAT, and imposing a time limit before this event would be inappropriate. Consequently, the appellant's refund claim was deemed not time-barred, and the impugned order was set aside in favor of the applicant. en-us Mon, 02 Jan 2017 00:00:00 +0530 Thu, 16 Nov 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337448 The Tribunal allowed the appeal, granting the appellant a refund of Special Additional Duty (SAD) under Notification No. 102/07-Cus. The Tribunal held that the time limit for filing the refund application under Notification No. 93/2008-Cus did not apply retrospectively to imports made before the amended notification came into effect. Citing the Delhi High Court's judgment, the Tribunal emphasized that the right to claim a refund accrues only after the subsequent sale of goods incurs sales tax/VAT, and imposing a time limit before this event would be inappropriate. Consequently, the appellant's refund claim was deemed not time-barred, and the impugned order was set aside in favor of the applicant. Case-Laws Customs Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337448