https://www.taxtmi.com/caselaws?id=413720 Interpretation of the SAD refund notification under Notification No. 102/2007-Cus was central, with the dispute also covering whether the refund claim could be rejected as time-barred. The text states that the refund condition was capable of more than one reasonable construction, so the interpretation favourable to the assessee was applied. On that basis, denial of the refund on limitation grounds was found unsustainable, and the SAD refund was allowed. en-us Mon, 18 Oct 2021 00:00:00 +0530 Tue, 19 Oct 2021 08:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413720 Interpretation of the SAD refund notification under Notification No. 102/2007-Cus was central, with the dispute also covering whether the refund claim could be rejected as time-barred. The text states that the refund condition was capable of more than one reasonable construction, so the interpretation favourable to the assessee was applied. On that basis, denial of the refund on limitation grounds was found unsustainable, and the SAD refund was allowed. Case-Laws Customs Mon, 18 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413720