Refund claim of SAD under notification 102/2007-Cus should be filed within one year from date of payment of SAD

Ingram Micro India Ltd Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus. need to be filed within a period of one year from the date of payment of SAD. Facts- The appellant filed a claim for refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus. dated 14.09.2007. The claim covered the period from 01/10/2007 to 31/10/2007, involving 178 Bills of Entry. Although as per department, the claims should have been filed within one year from the payment of duty, they were filed after one y...