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2015 (6) TMI 687 - AT - CustomsDenial of refund claim - Refund of SAD - Bar of limitation - Held that:- there is no limitation for refund of SAD prescribed under Section 27. Further, I agree with the Hon'ble High Court as held in Sony India case (2014 (4) TMI 870 - DELHI HIGH COURT), that limitation period cannot be started before the claim has crystallized. Accordingly, I hold that the appellant is entitled to refund of SAD. - Decided in favour of assessee.
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