https://www.taxtmi.com/caselaws?id=794780 Refund of Special Additional Duty under the customs law is discussed as being governed strictly by the statutory refund framework, including the limitation period under section 27 of the Customs Act and the prescribed supporting documents such as the assessment order and chartered accountant certificate on unjust enrichment. The note also refers to the principle that duties retained otherwise than in accordance with law must be addressed through that statutory mechanism, consistent with Article 265. It states that claims filed beyond the prescribed period or without the required annexures are not maintainable. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794780 Refund of Special Additional Duty under the customs law is discussed as being governed strictly by the statutory refund framework, including the limitation period under section 27 of the Customs Act and the prescribed supporting documents such as the assessment order and chartered accountant certificate on unjust enrichment. The note also refers to the principle that duties retained otherwise than in accordance with law must be addressed through that statutory mechanism, consistent with Article 265. It states that claims filed beyond the prescribed period or without the required annexures are not maintainable. Case-Laws Customs Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794780