https://www.taxtmi.com/caselaws?id=310753 The court allowed condonation of a 75-day delay in filing the appeal under Section 5 of the Limitation Act. The appeal, challenging the rejection of a refund claim for Special Additional Duty of Customs (SAD) under Section 27 of the Customs Act 1962, was dismissed. Despite conflicting decisions from the Bombay HC, the court adhered to its previous ruling in M/s Sony India Pvt. Ltd. vs Commissioner of Customs, finding no substantial reason to deviate from its established interpretation of the time limit for SAD refunds. The pending application was also dismissed. en-us Tue, 06 Dec 2022 00:00:00 +0530 Sat, 11 Nov 2023 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310753 The court allowed condonation of a 75-day delay in filing the appeal under Section 5 of the Limitation Act. The appeal, challenging the rejection of a refund claim for Special Additional Duty of Customs (SAD) under Section 27 of the Customs Act 1962, was dismissed. Despite conflicting decisions from the Bombay HC, the court adhered to its previous ruling in M/s Sony India Pvt. Ltd. vs Commissioner of Customs, finding no substantial reason to deviate from its established interpretation of the time limit for SAD refunds. The pending application was also dismissed. Case-Laws Customs Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310753