ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 11.10.2025
CESTAT Delhi- Refund of SAD Cannot Be Denied on Limitation Grounds
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.โโ
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has delivered a judgment that brings clarity to the contentious issue of the time limit for claiming refunds of Special Additional Duty (SAD) under Notification No. โ 102/2007-Cus. This decision, pronounced on October 9, 2025, in the case of M/s Arjun Enterprises Pvt. โ Ltd. vs. Commissioner of Customs (Appeals), New Delhi, is a landmark for importers seeking refunds of SAD.
Background of the Case
The appellant, M/s Arjun Enterprises Pvt. โ Ltd., had filed a refund claim of Rs. โ 1,91,363/- on July 26, 2018, for the SAD paid on imported goods under a Bill of Entry dated July 2, 2016. However, the claim was rejected by the adjudicating authority on the grounds of limitation, as the refund was filed beyond one year from the date of payment of the duty. โ This rejection was upheld by the Commissioner (Appeals), prompting the appellant to approach the Tribunal. โ The crux of the dispute revolved around whether the one-year limitation period for filing a refund claim should be calculated from the date of payment of SAD or from the date of sale of the imported goods.
Source: CESTAT Delhi
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