https://www.taxtmi.com/caselaws?id=388009 The Tribunal dismissed the appeal seeking a refund of 4% Special Additional Duty (SAD) paid on imported cars, as the refund claim filed after one year from payment was time-barred. Relying on the Bombay High Court precedent, the Tribunal held that the one-year limitation period under Section 27 of the Customs Act applied to refund claims, rejecting arguments against retrospective application of time limits. The change of cause title was allowed, and other issues were deemed academic. The impugned order was upheld, and the appeal was dismissed on 24/10/2019. en-us Thu, 24 Oct 2019 00:00:00 +0530 Thu, 05 Nov 2020 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388009 The Tribunal dismissed the appeal seeking a refund of 4% Special Additional Duty (SAD) paid on imported cars, as the refund claim filed after one year from payment was time-barred. Relying on the Bombay High Court precedent, the Tribunal held that the one-year limitation period under Section 27 of the Customs Act applied to refund claims, rejecting arguments against retrospective application of time limits. The change of cause title was allowed, and other issues were deemed academic. The impugned order was upheld, and the appeal was dismissed on 24/10/2019. Case-Laws Customs Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388009