https://www.taxtmi.com/caselaws?id=283620 The Appellate Tribunal CESTAT Mumbai upheld the decision of the Adjudicating authority to deny a refund of Special Additional Duty (SAD) amounting to Rs. 1,25,920, as the refund claim was filed beyond the prescribed one-year period from the date of duty payment. Citing a judgment of the Bombay High Court, the Tribunal emphasized the importance of adhering to time limits for refund applications, affirming the authority of the Central Government to set such limitations. The appeal was dismissed based on the time-barred nature of the refund claim, highlighting the significance of legal precedents and statutory provisions in refund matters. en-us Mon, 03 Jun 2019 00:00:00 +0530 Wed, 02 Oct 2019 13:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283620 The Appellate Tribunal CESTAT Mumbai upheld the decision of the Adjudicating authority to deny a refund of Special Additional Duty (SAD) amounting to Rs. 1,25,920, as the refund claim was filed beyond the prescribed one-year period from the date of duty payment. Citing a judgment of the Bombay High Court, the Tribunal emphasized the importance of adhering to time limits for refund applications, affirming the authority of the Central Government to set such limitations. The appeal was dismissed based on the time-barred nature of the refund claim, highlighting the significance of legal precedents and statutory provisions in refund matters. Case-Laws Customs Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283620