2019 (9) TMI 34 - SCH - Customs

Refund of SAD - N/N. 102/2007-CUS dated 14th September 2007 - whether limitation period specified under Section 27 of the Act would apply to claims for refund made under the notification of 2007? HELD THAT - Leave granted. List these matters along with Civil Appeal arising out of Special Leave Petition (C) No. 11646 of 2017.

Summary

The Supreme Court condoned delay, granted leave, and allowed parties to exchange pleadings. Case to be listed with Civil Appeal arising from Special Leave Petition No. 11646 of 2017.