https://www.taxtmi.com/caselaws?id=434996 The Tribunal ruled in favor of the appellant regarding the refund of Special Additional Duty (SAD) under Notification No.102/2007-Customs. It held that the limitation period for refund claims could not be introduced through subordinate legislation and must align with the crystallization of the right to claim refund. The Tribunal directed the Adjudicating Authority to grant the refund with interest and consequential benefits within a specified timeframe, emphasizing the importance of interpreting limitation periods for refund claims in accordance with relevant notifications and legal precedents. en-us Mon, 06 Mar 2023 00:00:00 +0530 Thu, 09 Mar 2023 08:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434996 The Tribunal ruled in favor of the appellant regarding the refund of Special Additional Duty (SAD) under Notification No.102/2007-Customs. It held that the limitation period for refund claims could not be introduced through subordinate legislation and must align with the crystallization of the right to claim refund. The Tribunal directed the Adjudicating Authority to grant the refund with interest and consequential benefits within a specified timeframe, emphasizing the importance of interpreting limitation periods for refund claims in accordance with relevant notifications and legal precedents. Case-Laws Customs Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434996