https://www.taxtmi.com/caselaws?id=310897 The court recalled its order dated 21.11.2022 after determining that the issues in the present appeal were not similar to those in the case of Commissioner of Customs v. Kunal Lalani. The appeal was restored to its original position. Regarding the refund of Special Additional Duty of Customs (SAD), the court dismissed the appellant's challenge to the Commissioner of Customs (Appeals) decision, which was based on a precedent set in Sony India Pvt. Ltd. v. Commissioner of Customs. The court found the rejection of the SAD refund on limitation grounds unsustainable and dismissed the appeal. en-us Fri, 20 Jan 2023 00:00:00 +0530 Thu, 23 Nov 2023 19:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310897 The court recalled its order dated 21.11.2022 after determining that the issues in the present appeal were not similar to those in the case of Commissioner of Customs v. Kunal Lalani. The appeal was restored to its original position. Regarding the refund of Special Additional Duty of Customs (SAD), the court dismissed the appellant's challenge to the Commissioner of Customs (Appeals) decision, which was based on a precedent set in Sony India Pvt. Ltd. v. Commissioner of Customs. The court found the rejection of the SAD refund on limitation grounds unsustainable and dismissed the appeal. Case-Laws Customs Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310897