SAD Refund Limitation to Be Counted from Date of Domestic Sale And Not From The Date of Import: Calcutta HC

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SAD Refund Limitation to Be Counted from Date of Domestic Sale And Not From The Date of Import: Calcutta HC

Indirect Taxes

Published on

23/02/2026

By Mariya Paliwala

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The Calcutta High Court has reiterated that the Special Additional Duty (SAD) refund limitation to be counted from date of domestic sale and not from the date of import. The bench of Justice Rajarshi Bharadwaj and Justice Uday Kumar has remanded matter back to the Adjudicating Authority to ascertain the fact whether the appellant has…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Special Additional Duty

SAD Refund Limitation to Be Counted from Date of Domestic Sale And Not From The Date of Import: Calcutta HC

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