https://www.taxtmi.com/highlights?id=55360 Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High court of Delhi - Thus, refund claim under Notification No. 102/2007-Cus. cannot be rejected as time-barred even if it is filed beyond the period of one year from the date of payment of additional duty - the rejection of refund on the ground of limitation cannot be sustained. - AT en-us Mon, 02 Nov 2020 14:47:26 +0530 Mon, 02 Nov 2020 14:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55360 Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High court of Delhi - Thus, refund claim under Notification No. 102/2007-Cus. cannot be rejected as time-barred even if it is filed beyond the period of one year from the date of payment of additional duty - the rejection of refund on the ground of limitation cannot be sustained. - AT Highlights Customs Mon, 02 Nov 2020 14:47:26 +0530 https://www.taxtmi.com/highlights?id=55360