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<h1>India: Case Review Reverses Rejection of Refund Claim, Deems Not Time-Barred</h1> The Government of India remanded a case concerning a refund claim initially rejected as time-barred. The claimant's assertion of the bill of entry being ... Refund (Customs) - Limitation The Government of India remanded a case regarding a refund claim that was initially rejected as time-barred. The claimant's argument that the bill of entry was provisionally assessed was found to be correct, leading to a reconsideration of the case by the original adjudicating authority. The refund claim was deemed not time-barred.