https://www.taxtmi.com/caselaws?id=190151 The High Court allowed the appeal in a case concerning a claim for refund of special additional duty (S.A.D.) on imported goods. The court clarified that the time limitation for S.A.D. refund claims is not tied to the Customs Act's limitation period and emphasized the immediate compensation nature of S.A.D. refund conditions. The court deemed the Revenue's interpretation erroneous and granted relief for five bills of entry while remitting the sixth bill for further verification, affirming the appellant's entitlement to refund under the correct legal interpretation. en-us Mon, 21 Apr 2014 00:00:00 +0530 Wed, 08 Feb 2017 09:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190151 The High Court allowed the appeal in a case concerning a claim for refund of special additional duty (S.A.D.) on imported goods. The court clarified that the time limitation for S.A.D. refund claims is not tied to the Customs Act's limitation period and emphasized the immediate compensation nature of S.A.D. refund conditions. The court deemed the Revenue's interpretation erroneous and granted relief for five bills of entry while remitting the sixth bill for further verification, affirming the appellant's entitlement to refund under the correct legal interpretation. Case-Laws Customs Mon, 21 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190151