https://www.taxtmi.com/caselaws?id=415918 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for Special Additional Duty (SAD) under the Customs Act. It held that the right to claim refund of SAD arises only upon the subsequent sale of imported goods, following the Delhi High Court's decision in "Sony India." The Tribunal emphasized that the limitation period under the Customs Act cannot be automatically applied to SAD refunds, as the right to refund accrues only upon subsequent sale. The appellant was entitled to consequential benefits, and the impugned order was overturned. en-us Tue, 07 Dec 2021 00:00:00 +0530 Fri, 17 Dec 2021 08:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415918 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for Special Additional Duty (SAD) under the Customs Act. It held that the right to claim refund of SAD arises only upon the subsequent sale of imported goods, following the Delhi High Court's decision in "Sony India." The Tribunal emphasized that the limitation period under the Customs Act cannot be automatically applied to SAD refunds, as the right to refund accrues only upon subsequent sale. The appellant was entitled to consequential benefits, and the impugned order was overturned. Case-Laws Customs Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415918