https://www.taxtmi.com/caselaws?id=346243 Refund claims for Special Additional Duty under Notification No. 102/2007-Customs, as amended by Notification No. 93/2008-Customs, had to be filed within one year from the date of payment of duty because the amended clause made that period a substantive condition for refund. The time limit was held mandatory, not a mere procedural requirement, and could not be extended on grounds of delay or sufficient cause. Claims falling after the amendment were therefore time-barred, and rejection of the refunds was upheld. en-us Fri, 30 Jun 2017 00:00:00 +0530 Tue, 08 Aug 2017 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346243 Refund claims for Special Additional Duty under Notification No. 102/2007-Customs, as amended by Notification No. 93/2008-Customs, had to be filed within one year from the date of payment of duty because the amended clause made that period a substantive condition for refund. The time limit was held mandatory, not a mere procedural requirement, and could not be extended on grounds of delay or sufficient cause. Claims falling after the amendment were therefore time-barred, and rejection of the refunds was upheld. Case-Laws Customs Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346243