Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Refund of EDD - Period of limitation - Appellant unaware of finalisation of bills of entry - The Appellate Tribunal notes that neither the original authority nor subsequent communications mentioned the actual date of finalization of the bills of entry. This absence of crucial information places the burden on the revenue to prove the date of communication of the Order in Original. Due to the lack of evidence from the revenue establishing the actual date of communication of the Order in Original, the Tribunal finds no grounds to support the claim that the appellant's application for refund was time-barred.