Appeal Rejected: Refund Claim for Special Additional Duty Filed Late Beyond One-Year Limit Per Notification No. 102/2007.

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....Refund of SAD - Appeal found to be filed beyond the period of one year from the relevant date - Substantial quantity of imported goods was sold by the appellant in the year 2016 itself - There is no sufficient reason quoted for waiting till March, 2018. In the absence of such explanation it is held that limitation mentioned in the amended N/N. 102/2007 is rightly invokable for the impugned refund claim. - AT....