https://www.taxtmi.com/caselaws?id=371261 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) rejection of the refund claim as time-barred under Customs Notification 93/2008. Relying on the Sony India Pvt. Ltd. case and subsequent decisions, the Tribunal held that no limitation period should apply to SAD refund claims as the right to claim refund arises only after a sale. The decision was influenced by the interpretation of Customs Act provisions and the reasoning provided by the Delhi High Court in the Sony India Pvt. Ltd. case, emphasizing the absence of a limitation period for SAD refund claims until the occurrence of a sale. en-us Thu, 29 Nov 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371261 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) rejection of the refund claim as time-barred under Customs Notification 93/2008. Relying on the Sony India Pvt. Ltd. case and subsequent decisions, the Tribunal held that no limitation period should apply to SAD refund claims as the right to claim refund arises only after a sale. The decision was influenced by the interpretation of Customs Act provisions and the reasoning provided by the Delhi High Court in the Sony India Pvt. Ltd. case, emphasizing the absence of a limitation period for SAD refund claims until the occurrence of a sale. Case-Laws Customs Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371261