Customs-duty refund limitation for provisionally assessed duty...

Customs-duty refund limitation for provisionally assessed duty runs from communication of the final assessment order to the person entitled to claim refund, rather than from the order's date. A limitation period cannot begin before the claimant has actual or constructive knowledge of the order creating the remedy. Revenue must establish service through the prescribed statutory mode; mere despatch without proof of delivery is insufficient. In the absence of Revenue evidence of despatch or delivery, and with unrebutted postal evidence of receipt, the refund claim was treated as filed within the one-year period and remained eligible for consideration.