https://www.taxtmi.com/highlights?id=62630 Refund claim of Special Additional Duty (SAD) - rejection on the ground of time limitation - Merely because Section 27 of the Customs Act provides for a period of limitation for filing refund claim, it cannot be held that even for the purposes of claiming refund in terms of the Notification, the same limitation has to be applied. - AT en-us Mon, 28 Mar 2022 08:23:26 +0530 Mon, 28 Mar 2022 08:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62630 Refund claim of Special Additional Duty (SAD) - rejection on the ground of time limitation - Merely because Section 27 of the Customs Act provides for a period of limitation for filing refund claim, it cannot be held that even for the purposes of claiming refund in terms of the Notification, the same limitation has to be applied. - AT Highlights Customs Mon, 28 Mar 2022 08:23:26 +0530 https://www.taxtmi.com/highlights?id=62630