https://www.taxtmi.com/highlights?id=57663 Refund of SAD - relevant Time period - the board also issued a circular no. 23/2010-Cus wherein, it was clarified that one year should be taken from the date of actual payment irrespective whether it is provisional assessment or final assessment. However, the Hon’ble High Court dealing with the very same circular since concluded that one year should be counted from the date of the final assessment, the said circular was held ultravires and quashed. - The limitation of one year has to be reckoned from the date of finalization of Bill of entry. - AT en-us Tue, 20 Apr 2021 22:20:16 +0530 Tue, 20 Apr 2021 22:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57663 Refund of SAD - relevant Time period - the board also issued a circular no. 23/2010-Cus wherein, it was clarified that one year should be taken from the date of actual payment irrespective whether it is provisional assessment or final assessment. However, the Hon’ble High Court dealing with the very same circular since concluded that one year should be counted from the date of the final assessment, the said circular was held ultravires and quashed. - The limitation of one year has to be reckoned from the date of finalization of Bill of entry. - AT Highlights Customs Tue, 20 Apr 2021 22:20:16 +0530 https://www.taxtmi.com/highlights?id=57663