https://www.taxtmi.com/caselaws?id=425330 The High Court ruled in favor of the appellant, setting aside the impugned orders and directing the respondent to process the refund application for Special Additional Duty of Customs (SAD). The court held that limitations cannot be prescribed by notifications and must align with statutory provisions. The court's decision aligned with the precedent set in previous cases, emphasizing that limitations introduced through circulars and notifications are not valid without statutory amendments. The appeal was disposed of, providing clarity on limitation application in SAD refund cases. en-us Thu, 14 Jul 2022 00:00:00 +0530 Thu, 21 Jul 2022 09:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425330 The High Court ruled in favor of the appellant, setting aside the impugned orders and directing the respondent to process the refund application for Special Additional Duty of Customs (SAD). The court held that limitations cannot be prescribed by notifications and must align with statutory provisions. The court's decision aligned with the precedent set in previous cases, emphasizing that limitations introduced through circulars and notifications are not valid without statutory amendments. The appeal was disposed of, providing clarity on limitation application in SAD refund cases. Case-Laws Customs Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425330