https://www.taxtmi.com/caselaws?id=445491 Refund of Special Additional Duty was held to be contingent on sale of the goods and proof of VAT or sales tax payment, so the limitation period for claiming refund ran from the date of sale rather than the date of customs duty payment. Applying the Delhi High Court view and declining the contrary Bombay High Court approach, the claim filed within one year of sale was not time-barred and rejection on limitation was incorrect. en-us Wed, 08 Nov 2023 00:00:00 +0530 Fri, 19 Apr 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445491 Refund of Special Additional Duty was held to be contingent on sale of the goods and proof of VAT or sales tax payment, so the limitation period for claiming refund ran from the date of sale rather than the date of customs duty payment. Applying the Delhi High Court view and declining the contrary Bombay High Court approach, the claim filed within one year of sale was not time-barred and rejection on limitation was incorrect. Case-Laws Customs Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445491