https://www.taxtmi.com/caselaws?id=783360 Refund of special additional duty on imported goods cannot be denied by applying a limitation period or date unrelated to the sale of the goods where the statutory refund conditions are otherwise satisfied. The refund mechanism operates after clearance and sale, and the levy under section 3(5) of the Customs Tariff Act is discharged once the corresponding state tax burden is paid. A time limit drawn from section 27 of the Customs Act cannot be imported to defeat the refund entitlement when it is not supported by the levy scheme. The limitation-based rejection was unsustainable, and the refund was held allowable. en-us Wed, 15 Oct 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783360 Refund of special additional duty on imported goods cannot be denied by applying a limitation period or date unrelated to the sale of the goods where the statutory refund conditions are otherwise satisfied. The refund mechanism operates after clearance and sale, and the levy under section 3(5) of the Customs Tariff Act is discharged once the corresponding state tax burden is paid. A time limit drawn from section 27 of the Customs Act cannot be imported to defeat the refund entitlement when it is not supported by the levy scheme. The limitation-based rejection was unsustainable, and the refund was held allowable. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783360