https://www.taxtmi.com/caselaws?id=796242 Refund of Special Additional Duty under the exemption framework requires fulfilment of conditions including subsequent sale of imported goods and payment of sales tax or VAT. Section 27 of the Customs Act prescribes a one-year period for refunds of duty or interest but does not cover Special Additional Duty. A notification issued under Section 25(1) cannot impose, without statutory amendment, a limitation running from payment of Special Additional Duty where the statute provides none, because that restriction affects the substantive refund right. The notification-based one-year limitation is therefore inapplicable, and the refund claim remains sustainable. en-us Wed, 22 Jul 2026 00:00:00 +0530 Mon, 17 Aug 2026 13:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796242 Refund of Special Additional Duty under the exemption framework requires fulfilment of conditions including subsequent sale of imported goods and payment of sales tax or VAT. Section 27 of the Customs Act prescribes a one-year period for refunds of duty or interest but does not cover Special Additional Duty. A notification issued under Section 25(1) cannot impose, without statutory amendment, a limitation running from payment of Special Additional Duty where the statute provides none, because that restriction affects the substantive refund right. The notification-based one-year limitation is therefore inapplicable, and the refund claim remains sustainable. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796242