2016 (9) TMI 1370 - HC - Customs

Refund of SAD - time limitation - Held that - where the payment of Special Additional Due (SAD) and refund was involved statutory interdicts could not be varied or altered by mere executive instructions and circulars - appeal dismissed - decided against Revenue.

Summary

The Delhi High Court dismissed the appeal by the revenue regarding a refund claim, as the claim was not time-barred despite circulars stating otherwise. The decision was based on a previous ruling and upheld by the first appellate authority and CESTAT.