https://www.taxtmi.com/caselaws?id=286384 Limitation for refund of Special Additional Duty under the exemption notification starts only when the statutory right to refund accrues, not on the date of duty payment. The Tribunal held that the refund entitlement becomes complete only after the imported goods are resold and VAT or sales tax is paid, so the claim could not be treated as time-barred by counting limitation from the original duty payment date. It also rejected reliance on an earlier tribunal view in light of the binding High Court ruling. The refund was therefore not barred by limitation, and the revenue's challenge failed. en-us Tue, 12 Mar 2019 00:00:00 +0530 Thu, 14 Nov 2024 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286384 Limitation for refund of Special Additional Duty under the exemption notification starts only when the statutory right to refund accrues, not on the date of duty payment. The Tribunal held that the refund entitlement becomes complete only after the imported goods are resold and VAT or sales tax is paid, so the claim could not be treated as time-barred by counting limitation from the original duty payment date. It also rejected reliance on an earlier tribunal view in light of the binding High Court ruling. The refund was therefore not barred by limitation, and the revenue's challenge failed. Case-Laws Customs Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286384