We are proud to share, that upon detailed submissions made by Sh. R.K. Hasija and Shivang Puri, Advocate, the Larger Bench of Hon’ble Customs, Excise and Service Tax Appellate Tribunal has finally held that the time limit imposed upon an importer for filing a refund claim of additional duty of customs paid on the imported goods before the expiry of one year from the date of payment of SAD duty in terms of notification dated 01.08.2008 would NOT be applicable.