https://www.taxtmi.com/caselaws?id=340038 Special Additional Duty refund claims were considered not barred by limitation where the assessee had promptly informed customs in writing that it intended to seek refund but could not file the formal application because original documents remained in DRI custody. The period during which the supporting documents were unavailable was treated as excludable for computing limitation, consistent with the refund notification and the governing limitation principle. On that basis, the challenge to limitation failed and the assessee was held entitled to the SAD refund with consequential interest in accordance with law. en-us Tue, 29 Nov 2016 00:00:00 +0530 Fri, 09 Feb 2018 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340038 Special Additional Duty refund claims were considered not barred by limitation where the assessee had promptly informed customs in writing that it intended to seek refund but could not file the formal application because original documents remained in DRI custody. The period during which the supporting documents were unavailable was treated as excludable for computing limitation, consistent with the refund notification and the governing limitation principle. On that basis, the challenge to limitation failed and the assessee was held entitled to the SAD refund with consequential interest in accordance with law. Case-Laws Customs Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340038