https://www.taxtmi.com/caselaws?id=337706 The court upheld the validity of Notification No. 93/2008Cus, which introduced a one-year time limit for filing a refund claim for Special Additional Duty of Customs (SAD). It held that the limitation period is not ultra vires Article 14 of the Constitution of India, emphasizing the conditional nature of duty exemptions. The court rejected the argument that the limitation period should start from the date of sale of goods, stating that compliance with statutory provisions and exemption notifications is necessary. The petitioners' writ petition was dismissed, affirming the legality of the one-year limitation period. en-us Mon, 19 Dec 2016 00:00:00 +0530 Tue, 22 Aug 2017 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337706 The court upheld the validity of Notification No. 93/2008Cus, which introduced a one-year time limit for filing a refund claim for Special Additional Duty of Customs (SAD). It held that the limitation period is not ultra vires Article 14 of the Constitution of India, emphasizing the conditional nature of duty exemptions. The court rejected the argument that the limitation period should start from the date of sale of goods, stating that compliance with statutory provisions and exemption notifications is necessary. The petitioners' writ petition was dismissed, affirming the legality of the one-year limitation period. Case-Laws Customs Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337706