https://www.taxtmi.com/caselaws?id=76841 The Department's appeal against the rejection of a refund claim of Rs.30,500/- as time-barred was dismissed. The dispute arose from the encashment of a bank guarantee due to non-compliance with export obligations. The original authority deemed the refund claim untimely, but the Member (T) ruled in favor of the respondent, citing precedents where bank guarantee encashment did not equate to duty payment. The absence of a show cause notice for duty demand further strengthened the decision to reject the appeal, aligning with previous Tribunal and High Court judgments. en-us Thu, 10 Dec 2009 00:00:00 +0530 Fri, 23 Jul 2010 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76841 The Department's appeal against the rejection of a refund claim of Rs.30,500/- as time-barred was dismissed. The dispute arose from the encashment of a bank guarantee due to non-compliance with export obligations. The original authority deemed the refund claim untimely, but the Member (T) ruled in favor of the respondent, citing precedents where bank guarantee encashment did not equate to duty payment. The absence of a show cause notice for duty demand further strengthened the decision to reject the appeal, aligning with previous Tribunal and High Court judgments. Case-Laws Customs Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76841