https://www.taxtmi.com/caselaws?id=760759 The CESTAT Ahmedabad allowed the appellant's appeal for refund of SAD paid during import under Notification No. 102/2007-Cus. The lower authority had rejected the claim solely on grounds of time limitation, arguing the one-year period from SAD payment date was not followed. The Tribunal relied on the Larger Bench decision in Ambey Sales case, which held that the one-year limitation period for filing refund claims of additional customs duty paid on imports does not apply. The impugned orders were set aside as legally unsustainable. en-us Wed, 23 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760759 The CESTAT Ahmedabad allowed the appellant's appeal for refund of SAD paid during import under Notification No. 102/2007-Cus. The lower authority had rejected the claim solely on grounds of time limitation, arguing the one-year period from SAD payment date was not followed. The Tribunal relied on the Larger Bench decision in Ambey Sales case, which held that the one-year limitation period for filing refund claims of additional customs duty paid on imports does not apply. The impugned orders were set aside as legally unsustainable. Case-Laws Customs Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760759