https://www.taxtmi.com/caselaws?id=434950 A refund claim for Special Additional Duty under Notification No. 102/2007-Customs cannot be treated as time-barred unless the notification itself validly prescribes a limitation period. The text states that Section 27 of the Customs Act, 1962 could not be imported into the notification by amendment or implication where the original notification contained no express time limit, and limitation could not begin before the refund entitlement crystallised. It also notes that the contrary view in the rejection order was distinguished. On that basis, the refund claim was held not barred by limitation, with refund and interest payable. en-us Mon, 06 Mar 2023 00:00:00 +0530 Thu, 09 Mar 2023 08:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434950 A refund claim for Special Additional Duty under Notification No. 102/2007-Customs cannot be treated as time-barred unless the notification itself validly prescribes a limitation period. The text states that Section 27 of the Customs Act, 1962 could not be imported into the notification by amendment or implication where the original notification contained no express time limit, and limitation could not begin before the refund entitlement crystallised. It also notes that the contrary view in the rejection order was distinguished. On that basis, the refund claim was held not barred by limitation, with refund and interest payable. Case-Laws Customs Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434950