https://www.taxtmi.com/caselaws?id=73470 The Tribunal allowed the appeal, criticizing the department's procedural approach and emphasizing the importance of not denying just claims on technical grounds. It highlighted that the Customs Act allows for suo motu refunds in cases of excess or erroneous collections where time limitations do not apply. The Tribunal remanded the matter for reconsideration, stressing the need to consider all relevant aspects, including payments made under protest, before applying time limitations under the Customs Act. en-us Thu, 29 Oct 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73470 The Tribunal allowed the appeal, criticizing the department's procedural approach and emphasizing the importance of not denying just claims on technical grounds. It highlighted that the Customs Act allows for suo motu refunds in cases of excess or erroneous collections where time limitations do not apply. The Tribunal remanded the matter for reconsideration, stressing the need to consider all relevant aspects, including payments made under protest, before applying time limitations under the Customs Act. Case-Laws Central Excise Thu, 29 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73470