https://www.taxtmi.com/caselaws?id=770772 CESTAT Ahmedabad allowed the appeal regarding SAD refund claims on imports. The Tribunal held that limitation period for refund claims should not commence from duty payment date but from when the right to claim refund actually accrues, typically upon completion of subsequent sale. Following Delhi HC precedent in Sony India case, the Tribunal set aside the Commissioner (Appeals) order and directed the adjudicating authority to decide the refund application without considering the limitation period prescribed in the notification dated 01.08.2018. en-us Wed, 14 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770772 CESTAT Ahmedabad allowed the appeal regarding SAD refund claims on imports. The Tribunal held that limitation period for refund claims should not commence from duty payment date but from when the right to claim refund actually accrues, typically upon completion of subsequent sale. Following Delhi HC precedent in Sony India case, the Tribunal set aside the Commissioner (Appeals) order and directed the adjudicating authority to decide the refund application without considering the limitation period prescribed in the notification dated 01.08.2018. Case-Laws Customs Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770772