https://www.taxtmi.com/caselaws?id=411380 Refund of Special Additional Duty under Notification No. 102/2007-Cus. accrues only when the imported goods are sold and the refund conditions are satisfied. On that basis, the limitation period for filing the refund claim runs from the date of sale, not from import or any earlier date. As the goods were substantially sold in December 2016 but the refund application was filed only in March 2018, and the delay was unexplained, the claim was treated as barred by limitation. The earlier Delhi High Court decisions were distinguished because they concerned cases where the goods had not yet been sold and the refund right had not accrued. en-us Wed, 18 Aug 2021 00:00:00 +0530 Tue, 24 Aug 2021 08:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411380 Refund of Special Additional Duty under Notification No. 102/2007-Cus. accrues only when the imported goods are sold and the refund conditions are satisfied. On that basis, the limitation period for filing the refund claim runs from the date of sale, not from import or any earlier date. As the goods were substantially sold in December 2016 but the refund application was filed only in March 2018, and the delay was unexplained, the claim was treated as barred by limitation. The earlier Delhi High Court decisions were distinguished because they concerned cases where the goods had not yet been sold and the refund right had not accrued. Case-Laws Customs Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411380