https://www.taxtmi.com/caselaws?id=416151 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for 'Special Additional Duty' (SAD) as time-barred. Relying on the Delhi High Court's judgment, the Tribunal held that the right to claim a refund arises only upon the subsequent sale of goods, not from the date of SAD payment. The limitation period should not start from the payment date, as per Notification No. 93/2008-Cus. The Tribunal emphasized that the limitation condition was not part of the original notification and directed the appellant to receive consequential benefits in line with the law. en-us Fri, 10 Dec 2021 00:00:00 +0530 Tue, 21 Dec 2021 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416151 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for 'Special Additional Duty' (SAD) as time-barred. Relying on the Delhi High Court's judgment, the Tribunal held that the right to claim a refund arises only upon the subsequent sale of goods, not from the date of SAD payment. The limitation period should not start from the payment date, as per Notification No. 93/2008-Cus. The Tribunal emphasized that the limitation condition was not part of the original notification and directed the appellant to receive consequential benefits in line with the law. Case-Laws Customs Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416151