https://www.taxtmi.com/caselaws?id=429686 The Tribunal allowed the appeal, setting aside the denial of refund of Special Additional Duty (SAD) based on limitation. The appellant's claim, filed within one year of the Supreme Court's decision and in accordance with Section 27 provisions, was deemed timely. The Tribunal considered the impact of a Board circular on the limitation period, concluding that the refund claim was not time-barred. As there was no dispute on facts and the appellant's claim aligned with legal provisions, the impugned order was overturned, granting the appellant consequential relief. en-us Wed, 02 Nov 2022 00:00:00 +0530 Fri, 11 Nov 2022 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429686 The Tribunal allowed the appeal, setting aside the denial of refund of Special Additional Duty (SAD) based on limitation. The appellant's claim, filed within one year of the Supreme Court's decision and in accordance with Section 27 provisions, was deemed timely. The Tribunal considered the impact of a Board circular on the limitation period, concluding that the refund claim was not time-barred. As there was no dispute on facts and the appellant's claim aligned with legal provisions, the impugned order was overturned, granting the appellant consequential relief. Case-Laws Customs Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429686