https://www.taxtmi.com/caselaws?id=377509 The Tribunal allowed the appeal, overturning the denial of a refund claim on Special Additional Duty (SAD) due to being time-barred as filed before another Customs Commissionerate. The appellant's timely filing, albeit in the wrong jurisdiction initially, was considered valid. The Tribunal emphasized the principle of advancing justice by excluding time spent pursuing proceedings in good faith and noted the department's inaction causing delay. The decision directed the department to refund the SAD amount with interest, recognizing the appellant's financial loss. en-us Tue, 26 Mar 2019 00:00:00 +0530 Mon, 02 Mar 2020 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377509 The Tribunal allowed the appeal, overturning the denial of a refund claim on Special Additional Duty (SAD) due to being time-barred as filed before another Customs Commissionerate. The appellant's timely filing, albeit in the wrong jurisdiction initially, was considered valid. The Tribunal emphasized the principle of advancing justice by excluding time spent pursuing proceedings in good faith and noted the department's inaction causing delay. The decision directed the department to refund the SAD amount with interest, recognizing the appellant's financial loss. Case-Laws Customs Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377509