https://www.taxtmi.com/caselaws?id=393504 The Tribunal dismissed the department's appeals regarding the refund of Special Additional Duty (SAD) as per Notification No. 102/2007, affirming the appellants' entitlement to the refund. The Commissioner (Appeals) granted interest for one appeal but rejected others as time-barred due to alleged delays in filing. The Tribunal found the rejection unjustified, as evidence suggested all orders were received simultaneously on 28.2.2019. Consequently, the rejection of appeals based on timeliness was overturned, allowing the appeals related to Orders-in-Original dated 20.2.2019 and 22.2.2019 with any consequential relief. en-us Mon, 17 Feb 2020 00:00:00 +0530 Tue, 17 Mar 2020 18:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393504 The Tribunal dismissed the department's appeals regarding the refund of Special Additional Duty (SAD) as per Notification No. 102/2007, affirming the appellants' entitlement to the refund. The Commissioner (Appeals) granted interest for one appeal but rejected others as time-barred due to alleged delays in filing. The Tribunal found the rejection unjustified, as evidence suggested all orders were received simultaneously on 28.2.2019. Consequently, the rejection of appeals based on timeliness was overturned, allowing the appeals related to Orders-in-Original dated 20.2.2019 and 22.2.2019 with any consequential relief. Case-Laws Customs Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393504