https://www.taxtmi.com/highlights?id=32890 Period of limitation for filing refund claim of SAD - Notification No.102/2007 Cus - the original exemption notification neither stipulated a time period, it was included subsequently - The power to consider that refund claim and grant it, if permissible, is traceable to Section 27 of the Customs Act, 1962 - Period of limitation was always applicable - HC en-us Mon, 16 Jan 2017 08:22:55 +0530 Mon, 16 Jan 2017 08:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32890 Period of limitation for filing refund claim of SAD - Notification No.102/2007 Cus - the original exemption notification neither stipulated a time period, it was included subsequently - The power to consider that refund claim and grant it, if permissible, is traceable to Section 27 of the Customs Act, 1962 - Period of limitation was always applicable - HC Highlights Customs Mon, 16 Jan 2017 08:22:55 +0530 https://www.taxtmi.com/highlights?id=32890