https://www.taxtmi.com/caselaws?id=344658 The appeal was allowed by the Member (Judicial) as the rejection of the refund claim based on limitation under Section 27 of the Customs Act, 1962, was found erroneous. The limitation period was deemed to start after the month when the goods were sold, not as per Circular No. 06/2008-Cus. The appellant's claim for refund of Rs. 59,449/- for SAD was upheld, and the Adjudicating Authority was directed to process the refund with interest within 60 days. en-us Fri, 19 May 2017 00:00:00 +0530 Mon, 29 Jan 2018 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344658 The appeal was allowed by the Member (Judicial) as the rejection of the refund claim based on limitation under Section 27 of the Customs Act, 1962, was found erroneous. The limitation period was deemed to start after the month when the goods were sold, not as per Circular No. 06/2008-Cus. The appellant's claim for refund of Rs. 59,449/- for SAD was upheld, and the Adjudicating Authority was directed to process the refund with interest within 60 days. Case-Laws Customs Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344658