Reference to Larger Bench of Tribunal on refund claim of SAD if goods were not sold within one year

Ambey Sales Vs Commissioner of Customs, Ludhiana (CESTAT Chandigarh)

Conclusion: Whether the time limit prescribed for filing refund claim of SAD paid by the importer is one year in terms of Notification No. 93/2008(Cus) dated 01.08.2008 which has been issued in terms of section 25(1) of the

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