https://www.taxtmi.com/caselaws?id=794780 Refund of Special Additional Duty must be claimed within the limitation period and with the prescribed supporting documents under the Customs Act, 1962. The statutory refund mechanism is the complete framework for seeking repayment of customs duties and correcting errors of fact or law; claims cannot be sustained outside that framework. Failure to furnish required annexures, including the assessment order and a chartered accountant certificate addressing unjust enrichment, also prevents a refund claim from being maintained. The stated conclusion treats a delayed and unsupported SAD refund claim as barred and unsustainable. 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 must be claimed within the limitation period and with the prescribed supporting documents under the Customs Act, 1962. The statutory refund mechanism is the complete framework for seeking repayment of customs duties and correcting errors of fact or law; claims cannot be sustained outside that framework. Failure to furnish required annexures, including the assessment order and a chartered accountant certificate addressing unjust enrichment, also prevents a refund claim from being maintained. The stated conclusion treats a delayed and unsupported SAD refund claim as barred and unsustainable. Case-Laws Customs Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794780