https://www.taxtmi.com/caselaws?id=437240 The refund of Special Additional Duty was held not to be time barred where the original refund notification contained no limitation period and the later one-year limit was inserted only by amendment. Limitation was found to commence only when the refund right crystallised on resale of the imported goods and payment of VAT or sales tax, not from the earlier date of SAD deposit. The view that a limitation period cannot be introduced for the first time through subordinate legislation where none existed in the original notification was followed, and rejection of the refund claim on limitation was unsustainable. en-us Fri, 17 Mar 2023 00:00:00 +0530 Tue, 02 May 2023 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437240 The refund of Special Additional Duty was held not to be time barred where the original refund notification contained no limitation period and the later one-year limit was inserted only by amendment. Limitation was found to commence only when the refund right crystallised on resale of the imported goods and payment of VAT or sales tax, not from the earlier date of SAD deposit. The view that a limitation period cannot be introduced for the first time through subordinate legislation where none existed in the original notification was followed, and rejection of the refund claim on limitation was unsustainable. Case-Laws Customs Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437240