2025 (12) TMI 900

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.... In this appeal, against the order [order-in-appeal no. 1892 (CRC-SAD-V) 2018(JNCH)/Appeal-II dated 5th December 2018] of Commissioner of Customs (Appeals), Mumbai - II affirming the rejection of claim for refund of Rs. 2,60,793 by Deputy Commissioner on the ground that limitation came into play on 'special additional duty of customs (SAD)' discharged in terms of section 3(5) of Customs Tariff A....

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....lar time-limit would have effect of denying eligibility to claim refund. 3. We have heard Learned Authorized Representative. 4. Strictly speaking, the appellant, as trader in imported goods, is exempted from 'special additional duty (SAD)' and it is merely the machinery provision that give effect through refund route, post-clearance, on ascertainment of discharge of corresponding levies of s....