Refund of SAD: Limitation Period Starts from Sale Date, Not Customs Duty Payment, per Notification No. 102/2007-Cus.

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....Refund of SAD - period of limitation to be computed from date of payment of custom duty or date of sale of goods - N/N. 102/2007-Cus - considering the overall notification harmoniously, one year should be reckoned from the date of sale of the goods.....