https://www.taxtmi.com/caselaws?id=394373 The High Court rejected the petitioner's refund claim under section 27 of the Customs Act, 1962, citing late filing beyond the one-year period from duty payment. The court upheld the rejection based on the interpretation of Notification No.102/2007Cus. regarding exemption from Special Additional Duties (SAD) and emphasized the importance of adhering to statutory limitations for refund claims. Despite the challenge of a show-cause notice on goods' identity change and jurisdiction concerns, the court directed the petitioner to exhaust alternative remedies before seeking judicial intervention, underscoring the significance of following prescribed procedures. en-us Thu, 05 Mar 2020 00:00:00 +0530 Fri, 10 Apr 2020 12:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394373 The High Court rejected the petitioner's refund claim under section 27 of the Customs Act, 1962, citing late filing beyond the one-year period from duty payment. The court upheld the rejection based on the interpretation of Notification No.102/2007Cus. regarding exemption from Special Additional Duties (SAD) and emphasized the importance of adhering to statutory limitations for refund claims. Despite the challenge of a show-cause notice on goods' identity change and jurisdiction concerns, the court directed the petitioner to exhaust alternative remedies before seeking judicial intervention, underscoring the significance of following prescribed procedures. Case-Laws Customs Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394373