The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an...

The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified in a 2008 customs notification applies to refund claims of additional duty. The Delhi High Court ruled that no limitation can be imposed for filing a refund claim on additional duty paid under the Tariff Act until a subsequent sale occurs. The court held that the limitation under the Customs Act does not apply to refunds under the 2008 notification. The Tribunal decisions in various cases also support this view. Therefore, importers are not required to file refund claims within one year of payment of additional duty as per the Delhi High Court judgment. The matter will now be decided by the Division Bench of the Tribunal. .....

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