Relief for Suzuki India: Delhi HC allows SAD Refunds Despite Filing Beyond One-Year Limitation [Read Order]
The Delhi High Court allowed Suzuki India SAD refunds despite filing delay, holding that procedural lapse cannot defeat substantive entitlement
By Kavi Priya - On April 18, 2025 3:41 pm - 2 mins read
In a recent ruling, the Delhi High Court allowed Suzuki Motorcycle India Pvt. Ltd refunds of Special Additional Duty (SAD) despite the claims being filed beyond the one-year limitation period prescribed under the amended notification. The respondent, Suzuki Motorcycle India Pvt. Ltd., had imported motorcycles and parts over various periods and paid SAD under Section…
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