https://www.taxtmi.com/caselaws?id=386498 The Tribunal upheld the rejection of refund claims for Special Additional Duty (SAD) paid on imported goods, emphasizing the need for strict compliance with time limits for filing refund claims as per relevant notifications. The decision aligned with the Supreme Court's precedent favoring a strict interpretation of exemption notifications, reinforcing the requirement for adherence to all conditions, including time limitations, for refund entitlement. The appeals were dismissed, affirming the lower authorities' decisions and underscoring the significance of strict compliance with exemption notification provisions. en-us Thu, 26 Sep 2019 00:00:00 +0530 Fri, 28 Feb 2020 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386498 The Tribunal upheld the rejection of refund claims for Special Additional Duty (SAD) paid on imported goods, emphasizing the need for strict compliance with time limits for filing refund claims as per relevant notifications. The decision aligned with the Supreme Court's precedent favoring a strict interpretation of exemption notifications, reinforcing the requirement for adherence to all conditions, including time limitations, for refund entitlement. The appeals were dismissed, affirming the lower authorities' decisions and underscoring the significance of strict compliance with exemption notification provisions. Case-Laws Customs Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386498