https://www.taxtmi.com/caselaws?id=372425 For refund of Special Additional Duty under Notification No. 102/2007-Cus., the limitation period under Section 11B of the Central Excise Act, 1944 runs from the date VAT, Sales Tax or CST is paid on the subsequent sale of the imported goods, because that payment gives rise to the refund cause of action. Applying that construction, the Tribunal held that the refund claims were filed within one year from the relevant date and were not barred by limitation. The orders rejecting the claims as time-barred were set aside, and the appeals were allowed with consequential relief. en-us Fri, 30 Nov 2018 00:00:00 +0530 Mon, 31 Dec 2018 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372425 For refund of Special Additional Duty under Notification No. 102/2007-Cus., the limitation period under Section 11B of the Central Excise Act, 1944 runs from the date VAT, Sales Tax or CST is paid on the subsequent sale of the imported goods, because that payment gives rise to the refund cause of action. Applying that construction, the Tribunal held that the refund claims were filed within one year from the relevant date and were not barred by limitation. The orders rejecting the claims as time-barred were set aside, and the appeals were allowed with consequential relief. Case-Laws Customs Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372425