https://www.taxtmi.com/caselaws?id=348331 The Tribunal dismissed the Department's appeal based on the High Court ruling, upholding the respondent's position that there was no time limit for Special Additional Duty of Customs (SAD) refund claims under Section 27. The decision emphasized that limitations on substantive rights cannot be imposed through notifications without statutory amendment, aligning with established legal principles and protecting parties' rights in customs matters. The Commissioner (Appeals) and Tribunal both supported this interpretation, underscoring the significance of statutory clarity and the limitations on subordinate legislation in imposing restrictions on substantive rights. en-us Wed, 02 Aug 2017 00:00:00 +0530 Wed, 20 Sep 2017 07:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348331 The Tribunal dismissed the Department's appeal based on the High Court ruling, upholding the respondent's position that there was no time limit for Special Additional Duty of Customs (SAD) refund claims under Section 27. The decision emphasized that limitations on substantive rights cannot be imposed through notifications without statutory amendment, aligning with established legal principles and protecting parties' rights in customs matters. The Commissioner (Appeals) and Tribunal both supported this interpretation, underscoring the significance of statutory clarity and the limitations on subordinate legislation in imposing restrictions on substantive rights. Case-Laws Customs Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348331