https://www.taxtmi.com/caselaws?id=437592 Refund of Special Additional Duty under Notification No. 102/2007-Customs could not be rejected as time-barred where the notification did not expressly incorporate the limitation under Section 27 of the Customs Act, 1962. The tribunal treated the attempt to import a one-year period through amendment or subordinate legislation as impermissible and applied the principle that limitation cannot begin before the refund right crystallises. On that basis, the limitation objection was rejected, the refund claim was held maintainable, and refund of SAD with consequential interest was directed. en-us Mon, 17 Apr 2023 00:00:00 +0530 Wed, 10 May 2023 08:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437592 Refund of Special Additional Duty under Notification No. 102/2007-Customs could not be rejected as time-barred where the notification did not expressly incorporate the limitation under Section 27 of the Customs Act, 1962. The tribunal treated the attempt to import a one-year period through amendment or subordinate legislation as impermissible and applied the principle that limitation cannot begin before the refund right crystallises. On that basis, the limitation objection was rejected, the refund claim was held maintainable, and refund of SAD with consequential interest was directed. Case-Laws Customs Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437592