https://www.taxtmi.com/caselaws?id=351421 The court affirmed the decision of the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) directing a refund of Special Additional Duty (SAD) under Notification No. 102/2007-CUS. It clarified that the limitation period under Section 27 of the Customs Act does not apply to SAD refunds, as established in a previous Delhi High Court ruling. The court emphasized that subordinate legislation cannot create limitation periods for refunds, and dismissed the appeal, stating no substantial question of law arose. The court reiterated that SAD is refundable upon proof of sales tax or VAT payment. en-us Tue, 07 Nov 2017 00:00:00 +0530 Tue, 01 May 2018 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351421 The court affirmed the decision of the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) directing a refund of Special Additional Duty (SAD) under Notification No. 102/2007-CUS. It clarified that the limitation period under Section 27 of the Customs Act does not apply to SAD refunds, as established in a previous Delhi High Court ruling. The court emphasized that subordinate legislation cannot create limitation periods for refunds, and dismissed the appeal, stating no substantial question of law arose. The court reiterated that SAD is refundable upon proof of sales tax or VAT payment. Case-Laws Customs Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351421