https://www.taxtmi.com/caselaws?id=81331 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, finding that their claim for refund of duty was not time-barred. The Tribunal held that the limitation period for the refund claim should be calculated from the date of communication of the final assessment, rather than the date of duty adjustment. As the refund claim was filed within six months of the communication of the final assessment, it was deemed timely. Consequently, the impugned order was set aside, and the appeals were allowed with any consequential relief. en-us Fri, 10 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81331 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, finding that their claim for refund of duty was not time-barred. The Tribunal held that the limitation period for the refund claim should be calculated from the date of communication of the final assessment, rather than the date of duty adjustment. As the refund claim was filed within six months of the communication of the final assessment, it was deemed timely. Consequently, the impugned order was set aside, and the appeals were allowed with any consequential relief. Case-Laws Customs Fri, 10 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81331