https://www.taxtmi.com/caselaws?id=461314 Binding precedent held that Section 27 of the Customs Act, 1962 does not govern refund of Special Additional Duty, so limitation for such refund cannot start before the refund right accrues. Applying that precedent, the refund rejection on limitation grounds was not sustained. The prior disposal of the appeal was also recalled because the issues were not covered by the precedent earlier relied upon, and the Revenue's challenge ultimately failed. en-us Mon, 01 May 2023 00:00:00 +0530 Thu, 27 Mar 2025 18:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461314 Binding precedent held that Section 27 of the Customs Act, 1962 does not govern refund of Special Additional Duty, so limitation for such refund cannot start before the refund right accrues. Applying that precedent, the refund rejection on limitation grounds was not sustained. The prior disposal of the appeal was also recalled because the issues were not covered by the precedent earlier relied upon, and the Revenue's challenge ultimately failed. Case-Laws Customs Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461314