HC ruled in favor of the appellant regarding customs duty refund...

HC ruled in favor of the appellant regarding customs duty refund claims from 2014-2015. While initial refunds were granted, subsequent litigation reached SC, which established in ITC Limited case that refunds require modified assessment orders under Section 128 of Customs Act. HC determined appeals were timely filed within 90 days of ITC judgment. The court rejected the limitation argument, considering Section 14 applicable since ITC fundamentally changed refund basis. Delay was deemed condonable given the legal evolution of refund requirements through judicial precedents. The court emphasized that previous adjudication had not raised timing issues between bills of entry and refund applications, making that period irrelevant for current appeal timing calculations.