https://www.taxtmi.com/caselaws?id=751549 CESTAT Kolkata held that the one-year limitation period for filing Special Additional Duty (SAD) refund claims commences from the date of payment of additional customs duty, not from the date of sale of goods. The Tribunal applied the precedent from Abhishek Marketing case and distinguished Delhi HC judgments as pertaining to pre-2008 amendment provisions under Notification No. 93/2008-Cus. The appeals were dismissed and impugned orders were upheld. en-us Wed, 17 Apr 2024 00:00:00 +0530 Thu, 18 Apr 2024 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751549 CESTAT Kolkata held that the one-year limitation period for filing Special Additional Duty (SAD) refund claims commences from the date of payment of additional customs duty, not from the date of sale of goods. The Tribunal applied the precedent from Abhishek Marketing case and distinguished Delhi HC judgments as pertaining to pre-2008 amendment provisions under Notification No. 93/2008-Cus. The appeals were dismissed and impugned orders were upheld. Case-Laws Customs Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751549