https://www.taxtmi.com/caselaws?id=296533 The Tribunal upheld the rejection of the refund claim for Special Additional Duty (SAD) due to filing after the stipulated one-year period. Citing the Bombay High Court's strict interpretation, the Tribunal emphasized adherence to all conditions in exemption notifications, including time limits. The appeal was denied, aligning with the principle of strict interpretation of exemption notifications as per relevant case law. en-us Wed, 25 Sep 2019 00:00:00 +0530 Tue, 27 Jul 2021 08:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296533 The Tribunal upheld the rejection of the refund claim for Special Additional Duty (SAD) due to filing after the stipulated one-year period. Citing the Bombay High Court's strict interpretation, the Tribunal emphasized adherence to all conditions in exemption notifications, including time limits. The appeal was denied, aligning with the principle of strict interpretation of exemption notifications as per relevant case law. Case-Laws Customs Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296533