https://www.taxtmi.com/caselaws?id=386577 The Tribunal allowed the appeal in part, modifying the order of the Commissioner of Customs (Appeals-II) to allow the refund of Special Additional Duty (SAD) paid against three Bills of Entry, except for the amount against which VAT/CST was paid on a specific date. The Tribunal held that the one-year time limit for filing a refund claim should be computed from the date of payment of CST/VAT upon the sale of goods, aligning with the purpose of SAD as a counterbalance to CST/VAT and preventing double taxation. The refund process was ordered to be completed within two months, considering interest on delayed refunds. en-us Mon, 30 Sep 2019 00:00:00 +0530 Mon, 02 Mar 2020 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386577 The Tribunal allowed the appeal in part, modifying the order of the Commissioner of Customs (Appeals-II) to allow the refund of Special Additional Duty (SAD) paid against three Bills of Entry, except for the amount against which VAT/CST was paid on a specific date. The Tribunal held that the one-year time limit for filing a refund claim should be computed from the date of payment of CST/VAT upon the sale of goods, aligning with the purpose of SAD as a counterbalance to CST/VAT and preventing double taxation. The refund process was ordered to be completed within two months, considering interest on delayed refunds. Case-Laws Customs Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386577