2017 (10) TMI 1480 - SCH - Customs

Period of limitation for filing refund claim of SAD - Notification No.102/2007 Cus - it was contended that sale of the exempted goods is thus a precondition and until that is complied refund cannot be obtained. HELD THAT - Leave granted.

Summary

The Supreme Court of India granted leave and expedited the hearing for the case. The case was heard by Mr. Ranjan Gogoi and Mr. Navin Sinha, JJ. The petitioner was represented by Mr. S.K. Bagaria, Mr. Rajeev Mishra, Mr. Madan M. Bora, and Mr. Sanand Ramakrishnan. The respondent was represented by Ms. Pinky Anand, Ms. Nisha Bagchi, Ms. Aruna Gupta, Mr. Sumit Teterwal, and Mr. B. Krishna Prasad.