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    Period of limitation for filing refund claim of SAD -...

    High Court Clarifies Limitation Period for Special Additional Duty Refund Claims u/s 27 of Customs Act, 1962.

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    CustomsJanuary 16, 2017Case LawsHC

    Period of limitation for filing refund claim of SAD - Notification No.102/2007 Cus - the original exemption notification neither stipulated a time period, it was included subsequently - The power to consider that refund claim and grant it, if permissible, is traceable to Section 27 of the Customs Act, 1962 - Period of limitation was always applicable - HC

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