https://www.taxtmi.com/caselaws?id=753650 CESTAT Chandigarh held that the one-year limitation period for filing SAD refund claims under N/N. 93/2008 dated 01.08.2008 is not applicable. Following Delhi HC's decision in Sony India Pvt. Ltd. vs. Commissioner of Customs, the tribunal ruled that since additional duty under section 3(5) of Tariff Act is refundable only upon subsequent sale, no limitation can be imposed from the date of payment. The court emphasized that limitation periods can only be introduced through legislation, not notifications, and section 27 of Customs Act does not apply to such refund claims. en-us Tue, 04 Jun 2024 00:00:00 +0530 Fri, 07 Jun 2024 08:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753650 CESTAT Chandigarh held that the one-year limitation period for filing SAD refund claims under N/N. 93/2008 dated 01.08.2008 is not applicable. Following Delhi HC's decision in Sony India Pvt. Ltd. vs. Commissioner of Customs, the tribunal ruled that since additional duty under section 3(5) of Tariff Act is refundable only upon subsequent sale, no limitation can be imposed from the date of payment. The court emphasized that limitation periods can only be introduced through legislation, not notifications, and section 27 of Customs Act does not apply to such refund claims. Case-Laws Customs Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753650