https://www.taxtmi.com/caselaws?id=343762 The appeal was successful as the Hon'ble High Court of Delhi clarified that the limitation period under Notification 93/2008-CUS does not apply to refund claims for Special Additional Duty (SAD) paid under Section 3(5) of the Customs Tariff Act until the sale is complete. The Court emphasized that statutory amendment is necessary to introduce a limitation period for such refund claims. Consequently, the appellant's refund claim was not time-barred, and the impugned order was set aside, granting the appeal with consequential relief. en-us Thu, 11 May 2017 00:00:00 +0530 Thu, 01 Jun 2017 07:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343762 The appeal was successful as the Hon'ble High Court of Delhi clarified that the limitation period under Notification 93/2008-CUS does not apply to refund claims for Special Additional Duty (SAD) paid under Section 3(5) of the Customs Tariff Act until the sale is complete. The Court emphasized that statutory amendment is necessary to introduce a limitation period for such refund claims. Consequently, the appellant's refund claim was not time-barred, and the impugned order was set aside, granting the appeal with consequential relief. Case-Laws Customs Thu, 11 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343762