https://www.taxtmi.com/caselaws?id=420138 The Tribunal allowed the appeal, set aside the lower court's decision, and granted the appellant the refund claim for Special Additional Duty (SAD) under the Customs Act. The Tribunal held that the right to claim refund of SAD arises only upon the subsequent sale of imported goods, not from the date of payment of SAD, as stipulated in Notification No. 93/2008-Cus. The limitation period for filing a refund claim cannot start before the right to claim refund has accrued, as per the Delhi High Court's ruling in Sony India. en-us Thu, 17 Mar 2022 00:00:00 +0530 Mon, 28 Mar 2022 08:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420138 The Tribunal allowed the appeal, set aside the lower court's decision, and granted the appellant the refund claim for Special Additional Duty (SAD) under the Customs Act. The Tribunal held that the right to claim refund of SAD arises only upon the subsequent sale of imported goods, not from the date of payment of SAD, as stipulated in Notification No. 93/2008-Cus. The limitation period for filing a refund claim cannot start before the right to claim refund has accrued, as per the Delhi High Court's ruling in Sony India. Case-Laws Customs Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420138