https://www.taxtmi.com/caselaws?id=437239 The Tribunal overturned the rejection of the refund claim of Special Additional Duty (SAD) under Notification No.02/2007-Cus based on time limitation. Relying on recent judicial decisions, the Tribunal held that limitations cannot be imposed through notifications, setting aside the previous orders and allowing the appeal. This case underscores the evolving interpretation of statutory provisions and judicial precedents concerning time limits for refund claims, ultimately favoring the appellant's position. en-us Tue, 07 Mar 2023 00:00:00 +0530 Mon, 01 May 2023 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437239 The Tribunal overturned the rejection of the refund claim of Special Additional Duty (SAD) under Notification No.02/2007-Cus based on time limitation. Relying on recent judicial decisions, the Tribunal held that limitations cannot be imposed through notifications, setting aside the previous orders and allowing the appeal. This case underscores the evolving interpretation of statutory provisions and judicial precedents concerning time limits for refund claims, ultimately favoring the appellant's position. Case-Laws Customs Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437239