SAD Refund allowable despite filing beyond one-year limitation: Delhi HC

Commissioner of Customs Vs Suzuki Motorcycle India Pvt Ltd. (Delhi High Court) Conclusion:  Refund of Special Additional Duty (SAD) was allowable despite the claims being filed beyond the one-year limitation period prescribed under the amended notification as procedural delay could not nullify a legitimate claim when the substantive conditions for a refund, like payment of VAT/sales tax on resale, had been fulfilled. Held: Assessee respondent had imported motorcycles and parts over various periods and paid SAD under Section 3(5) of the Customs Tariff Act, 1975. It subsequently filed refund cl...