Appellant Granted Refund of Special Additional Duty Despite 10-Day Delay Beyond One-Year Limit Under Notification 102/2007-Customs.

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....Refund of SAD - N/N. 102/2007-Customs - rejection on the ground that the claim was beyond the time limit of one year from the date of payment of duty - The appellant is eligible for refund, despite the fact that its claim of refund was belated (by 10 days) - Refund allowed.....