https://www.taxtmi.com/caselaws?id=424301 The Court dismissed the appeal, holding that the limitation period for claiming refund of Special Additional Duty under the Customs Act should not be enforced, citing previous decisions that such limitations cannot be imposed under Section 27 or related Notifications. The Court found in favor of the appellant, stating that the conditions for availing exemption under the Act should not include a limitation on claiming refunds. No costs were imposed on either party. en-us Tue, 24 May 2022 00:00:00 +0530 Mon, 27 Jun 2022 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424301 The Court dismissed the appeal, holding that the limitation period for claiming refund of Special Additional Duty under the Customs Act should not be enforced, citing previous decisions that such limitations cannot be imposed under Section 27 or related Notifications. The Court found in favor of the appellant, stating that the conditions for availing exemption under the Act should not include a limitation on claiming refunds. No costs were imposed on either party. Case-Laws Customs Tue, 24 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424301