https://www.taxtmi.com/caselaws?id=797209 The one-year filing limit for refund of Special Additional Duty, introduced by Notification No. 93/2008-Customs amending Notification No. 102/2007-Customs, cannot bar a refund claim where binding jurisdictional precedent has read down that condition. A substantive limitation that restricts refund rights cannot be imposed through subordinate legislation without statutory authority. A contrary High Court view does not displace the applicable binding precedent. Consequently, the notification-based one-year limitation cannot defeat entitlement to Special Additional Duty refund. en-us Mon, 17 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797209 The one-year filing limit for refund of Special Additional Duty, introduced by Notification No. 93/2008-Customs amending Notification No. 102/2007-Customs, cannot bar a refund claim where binding jurisdictional precedent has read down that condition. A substantive limitation that restricts refund rights cannot be imposed through subordinate legislation without statutory authority. A contrary High Court view does not displace the applicable binding precedent. Consequently, the notification-based one-year limitation cannot defeat entitlement to Special Additional Duty refund. Case-Laws Customs Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797209