https://www.taxtmi.com/caselaws?id=779709 CESTAT NEW DELHI - AT allowed the appeal, set aside the order denying refund of Special Additional Duty (SAD) as time-barred, and held the one-year limitation in the notification is not applicable to SAD refund claims. The Tribunal followed the Delhi HC's reasoning that Section 3(5) of the Tariff Act does not import the one-year limitation of Section 27 of the Customs Act for SAD refunds; consequently refunds are payable once statutory conditions are met. The revenue's limitation defense was rejected and the refund claim was reinstated. en-us Thu, 09 Oct 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779709 CESTAT NEW DELHI - AT allowed the appeal, set aside the order denying refund of Special Additional Duty (SAD) as time-barred, and held the one-year limitation in the notification is not applicable to SAD refund claims. The Tribunal followed the Delhi HC's reasoning that Section 3(5) of the Tariff Act does not import the one-year limitation of Section 27 of the Customs Act for SAD refunds; consequently refunds are payable once statutory conditions are met. The revenue's limitation defense was rejected and the refund claim was reinstated. Case-Laws Customs Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779709