https://www.taxtmi.com/caselaws?id=772431 The CESTAT Mumbai addressed a refund claim for Special Additional Duty (SAD) paid by an importer who failed to sell imported goods within one year. The original authority and first appellate authority rejected the application solely on limitation grounds under Notification 93/2008(Cus) without examining eligibility on merit. The CESTAT set aside the impugned order and remanded the matter to the original authority for merit-based disposal, noting that the limitation controversy had been resolved by the Tribunal's Larger Bench. The appeal was allowed by way of remand. en-us Tue, 03 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772431 The CESTAT Mumbai addressed a refund claim for Special Additional Duty (SAD) paid by an importer who failed to sell imported goods within one year. The original authority and first appellate authority rejected the application solely on limitation grounds under Notification 93/2008(Cus) without examining eligibility on merit. The CESTAT set aside the impugned order and remanded the matter to the original authority for merit-based disposal, noting that the limitation controversy had been resolved by the Tribunal's Larger Bench. The appeal was allowed by way of remand. Case-Laws Customs Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772431