https://www.taxtmi.com/caselaws?id=369849 Refund of Special Additional Duty under Notification No. 102/2007-Cus., as amended, is treated as maintainable where the claimant satisfies the substantive refund conditions, including proof of payment of sales tax or VAT. The time limit in Section 27 of the Customs Act, 1962 does not govern such refund claims under the SAD scheme. Applying the earlier view of the same Bench and in the absence of any contrary authority, a marginally delayed claim was allowed to proceed, and the refund was granted. en-us Tue, 30 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369849 Refund of Special Additional Duty under Notification No. 102/2007-Cus., as amended, is treated as maintainable where the claimant satisfies the substantive refund conditions, including proof of payment of sales tax or VAT. The time limit in Section 27 of the Customs Act, 1962 does not govern such refund claims under the SAD scheme. Applying the earlier view of the same Bench and in the absence of any contrary authority, a marginally delayed claim was allowed to proceed, and the refund was granted. Case-Laws Customs Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369849