https://www.taxtmi.com/caselaws?id=378048 The appellate tribunal held that the limitation period specified in the notification for claiming a refund of Special Additional Duty (SAD) paid at the time of import should apply. The tribunal set aside the decision of the first appellate authority, ruling in favor of the revenue. The importance of adhering to the specified limitation period for refund claims under relevant notifications was emphasized, overturning the initial ruling in favor of the respondent. en-us Wed, 13 Feb 2019 00:00:00 +0530 Mon, 08 Apr 2019 09:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378048 The appellate tribunal held that the limitation period specified in the notification for claiming a refund of Special Additional Duty (SAD) paid at the time of import should apply. The tribunal set aside the decision of the first appellate authority, ruling in favor of the revenue. The importance of adhering to the specified limitation period for refund claims under relevant notifications was emphasized, overturning the initial ruling in favor of the respondent. Case-Laws Customs Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378048