https://www.taxtmi.com/caselaws?id=451269 CESTAT Kolkata dismissed appellant's refund claim for SAD/CVD filed beyond one-year limitation period. The tribunal applied Notification No. 93/2008-Cus requiring refund claims within one year of payment. Following SC precedent in Dilip Kumar case, all notification conditions must be fully complied with for exemption benefits. The tribunal distinguished earlier Delhi HC judgments as pre-amendment cases, instead following Tranasia Bio-Medicals precedent and Bombay HC ruling in CMS Info Systems. The one-year filing requirement was held mandatory and non-compliance fatal to refund claim. en-us Wed, 20 Mar 2024 00:00:00 +0530 Sat, 23 Mar 2024 08:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451269 CESTAT Kolkata dismissed appellant's refund claim for SAD/CVD filed beyond one-year limitation period. The tribunal applied Notification No. 93/2008-Cus requiring refund claims within one year of payment. Following SC precedent in Dilip Kumar case, all notification conditions must be fully complied with for exemption benefits. The tribunal distinguished earlier Delhi HC judgments as pre-amendment cases, instead following Tranasia Bio-Medicals precedent and Bombay HC ruling in CMS Info Systems. The one-year filing requirement was held mandatory and non-compliance fatal to refund claim. Case-Laws Customs Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451269