https://www.taxtmi.com/caselaws?id=358672 The limitation objection to a refund claim of Special Additional Duty under Notification No. 102/2007-Cus. was rejected because the issue was already covered by binding jurisdictional High Court precedent in Sony India Pvt. Ltd., which had also been followed in an earlier Tribunal order. In the absence of any contrary higher-court ruling, the Tribunal held that the refund could not be denied on limitation and the Revenue's challenge failed. en-us Thu, 22 Feb 2018 00:00:00 +0530 Tue, 17 Apr 2018 06:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358672 The limitation objection to a refund claim of Special Additional Duty under Notification No. 102/2007-Cus. was rejected because the issue was already covered by binding jurisdictional High Court precedent in Sony India Pvt. Ltd., which had also been followed in an earlier Tribunal order. In the absence of any contrary higher-court ruling, the Tribunal held that the refund could not be denied on limitation and the Revenue's challenge failed. Case-Laws Customs Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358672