https://www.taxtmi.com/caselaws?id=310898 The Court dismissed the appeal concerning the refund of Special Additional Duty of Customs (SAD) based on established legal principles and prior judgments, notably referencing Sony India Pvt. Ltd. v. Commissioner of Customs. The Court upheld the interpretation of the time limit under Section 27 of the Customs Act, 1962, for SAD refund claims, maintaining consistency with previous decisions. Additionally, the Court recalled an earlier order dated 21.11.2022, restoring the appeal to its prior status, but ultimately found no reason to deviate from the established view, leading to the dismissal of the appeal. en-us Fri, 20 Jan 2023 00:00:00 +0530 Thu, 23 Nov 2023 19:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310898 The Court dismissed the appeal concerning the refund of Special Additional Duty of Customs (SAD) based on established legal principles and prior judgments, notably referencing Sony India Pvt. Ltd. v. Commissioner of Customs. The Court upheld the interpretation of the time limit under Section 27 of the Customs Act, 1962, for SAD refund claims, maintaining consistency with previous decisions. Additionally, the Court recalled an earlier order dated 21.11.2022, restoring the appeal to its prior status, but ultimately found no reason to deviate from the established view, leading to the dismissal of the appeal. Case-Laws Customs Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310898