https://www.taxtmi.com/caselaws?id=421999 The Tribunal remanded the case regarding the entitlement to a refund of Special Additional Duty (SAD) paid under Notification No. 102/2007-Cus back to the Adjudicating Authority for further examination. The Tribunal acknowledged the principle that the limitation period for claiming a refund of SAD should be calculated from the date of duty payment but allowed the appellant the opportunity to present evidence on the provisional/final assessment. The Adjudicating Authority was directed to conduct a de novo adjudication within three months, setting aside the impugned order and allowing the appeal by remand. en-us Thu, 28 Apr 2022 00:00:00 +0530 Fri, 06 May 2022 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421999 The Tribunal remanded the case regarding the entitlement to a refund of Special Additional Duty (SAD) paid under Notification No. 102/2007-Cus back to the Adjudicating Authority for further examination. The Tribunal acknowledged the principle that the limitation period for claiming a refund of SAD should be calculated from the date of duty payment but allowed the appellant the opportunity to present evidence on the provisional/final assessment. The Adjudicating Authority was directed to conduct a de novo adjudication within three months, setting aside the impugned order and allowing the appeal by remand. Case-Laws Customs Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421999