TMI Blog2015 (12) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) ORDER Per : B.S.V.MURTHY The refund claim for the Special Additional Duty (SAD) paid by the appellant has been rejected on the ground that the claim is barred by limitation. The SAD was paid in April 2008 and refund claim was filed in May 2009. During the relevant time, Notification No.102/2007-Customs did not have any provision relating to time limit within which the refund claim h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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