SAD refund should be claimed within one-year from the date of payment

A.S. Chattha Exim Private Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)

The Customs Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata recently adjudicated on the refund claims for Special Additional Duty (SAD) filed by A.S. Chattha Exim Private Limited against the Commissioner of Customs (Port). The core issue revolved around the interpretation of the time limit for filing refund applications under relevant notifications.

Detailed Analysis:

The appellant, represented by Shri S. Chatterjee, argued that the one-year time limit for

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