https://www.taxtmi.com/caselaws?id=368368 The High Court allowed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's order, ruling in favor of the Revenue and against the Respondent-Asseessee. The Court held that the Tribunal's decision allowing the refund claim for Special Additional Duty of Customs was not in line with the law due to missing the one-year timeline for such claims. The High Court considered its previous decision as a binding precedent, setting aside the Tribunal's order and answering the substantial legal questions in favor of the Revenue. No costs were awarded in the matter. en-us Mon, 01 Oct 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368368 The High Court allowed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's order, ruling in favor of the Revenue and against the Respondent-Asseessee. The Court held that the Tribunal's decision allowing the refund claim for Special Additional Duty of Customs was not in line with the law due to missing the one-year timeline for such claims. The High Court considered its previous decision as a binding precedent, setting aside the Tribunal's order and answering the substantial legal questions in favor of the Revenue. No costs were awarded in the matter. Case-Laws Customs Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368368