https://www.taxtmi.com/caselaws?id=797214 Refund of Special Additional Duty under the exemption mechanism in Notification No. 102/2007-Cus is available on fulfilment of conditions including subsequent sale and payment of applicable sales tax or VAT. Section 27 of the Customs Act prescribes limitation for refund claims but does not cover Special Additional Duty. A one-year limitation, introduced by Notification No. 93/2008-Cus and calculated from payment of that duty, extends the statutory limitation framework to a duty outside Section 27 and restricts a substantive refund right without statutory amendment. Consequently, that one-year limitation is inapplicable to Special Additional Duty refund claims. en-us Thu, 06 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797214 Refund of Special Additional Duty under the exemption mechanism in Notification No. 102/2007-Cus is available on fulfilment of conditions including subsequent sale and payment of applicable sales tax or VAT. Section 27 of the Customs Act prescribes limitation for refund claims but does not cover Special Additional Duty. A one-year limitation, introduced by Notification No. 93/2008-Cus and calculated from payment of that duty, extends the statutory limitation framework to a duty outside Section 27 and restricts a substantive refund right without statutory amendment. Consequently, that one-year limitation is inapplicable to Special Additional Duty refund claims. Case-Laws Customs Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797214