https://www.taxtmi.com/caselaws?id=462527 Refund of SAD cannot be rejected as time-barred where the bill of entry was provisionally assessed, because the relevant date for limitation must be determined under Section 27(1B)(c) of the Customs Act. The refund notification does not create a contrary limitation rule and must be read harmoniously with the statute. Applying that approach, the claim was held not to be barred by limitation and was allowed. en-us Fri, 08 Dec 2023 00:00:00 +0530 Sat, 28 Jun 2025 14:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462527 Refund of SAD cannot be rejected as time-barred where the bill of entry was provisionally assessed, because the relevant date for limitation must be determined under Section 27(1B)(c) of the Customs Act. The refund notification does not create a contrary limitation rule and must be read harmoniously with the statute. Applying that approach, the claim was held not to be barred by limitation and was allowed. Case-Laws Customs Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462527