SAD refund claim not time barred as no limitation is prescribed under original Notification

S.K. Rasayan Udyog Pvt. Limited Vs Commissioner of Customs (Import) (CESTAT Delhi) The brief facts are that the appellant imported goods for trade vide 15 bills of entries during the period 9.05.2008 to 07.08.2008 and paid a total Special Additional Duty (SAD), which is in lieu of sales tax, of Rs.15,37,921. Subsequent to re-sale of the goods, the appellant applied for refund of SAD as allowable under Notification No.102 of 2007-Customs dated 14.09.2007, The said refund claim was adjudicated vide order-in-original dated 28.02.2019 and the same was rejected on the ground of limitation followin...