https://www.taxtmi.com/caselaws?id=802523 Claims for refund of special additional duty on imports made after the amendment effective 1 August 2008 must be filed within one year of payment of the duty. The refund notification's conditions require strict interpretation. Claims filed beyond that period are barred by limitation. Decisions concerning imports before the amendment are distinguishable where both import and duty payment occurred after it. en-us Fri, 06 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802523 Claims for refund of special additional duty on imports made after the amendment effective 1 August 2008 must be filed within one year of payment of the duty. The refund notification's conditions require strict interpretation. Claims filed beyond that period are barred by limitation. Decisions concerning imports before the amendment are distinguishable where both import and duty payment occurred after it. Case-Laws Customs Fri, 06 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802523