Delhi High Court: Refund Claims Under Notification No. 102/2007-Cus. Can't Be Time-Barred Even After One Year.

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....Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High court of Delhi - Thus, refund claim under Notification No. 102/2007-Cus. cannot be rejected as time-barred even if it is filed beyond the period of one year from the date of payment of additional duty - the rejection of refund on the ground of limitation cannot be sustained. - AT....