https://www.taxtmi.com/caselaws?id=470988 Special Additional Duty refund rights linked to subsequent sale of imported goods and payment of sales tax or VAT cannot be restricted by a one-year limitation introduced only through an exemption notification. Although the Customs Act provides a refund mechanism, the notification-based limitation was treated as an impermissible restriction on a substantive refund right without statutory amendment. Consequently, a refund claim could not be rejected as time-barred solely because it was filed beyond one year from payment of Special Additional Duty, and no substantial question of law arose against the refund grant. en-us Fri, 19 Jun 2026 00:00:00 +0530 Mon, 17 Aug 2026 22:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470988 Special Additional Duty refund rights linked to subsequent sale of imported goods and payment of sales tax or VAT cannot be restricted by a one-year limitation introduced only through an exemption notification. Although the Customs Act provides a refund mechanism, the notification-based limitation was treated as an impermissible restriction on a substantive refund right without statutory amendment. Consequently, a refund claim could not be rejected as time-barred solely because it was filed beyond one year from payment of Special Additional Duty, and no substantial question of law arose against the refund grant. Case-Laws Customs Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470988