Relief for Suzuki India: Delhi HC allows SAD Refunds Despite Filing Beyond One-Year Limitation

The Delhi High Court granted relief to Suzuki India, allowing the refund of Special Additional Duty (SAD) despite the filing being beyond the one-year limitation period. The court invoked its writ jurisdiction, considering the peculiar facts of the case and the principles of equity. The delay in filing the refund claim was attributed to ambiguities in the law and procedural complexities. The High Court held that denying the refund in such circumstances would be unjust enrichment for the revenue. This decision provides a significant relief to Suzuki India and highlights the court's willingness to intervene in cases of genuine hardship caused by legal ambiguities.