Refund of Special Additional Duty (SAD) - Period of limitation - ...

Customs

May 27, 2023

Refund of Special Additional Duty (SAD) - Period of limitation - Conditions of a notification should be strictly construed. This being so, as per sub para (c) of para 2 of the amended notification, which was effective on the date of the appellant filing the claim, the importer should have filed his claim before the expiry of one year from the date of payment of the said additional duty of customs. This has not been complied with and hence the claim has been correctly rejected by the impugned order. - AT

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Refund of Special Additional Duty (SAD) - Period of limitation - ...

Customs

May 27, 2023

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