https://www.taxtmi.com/caselaws?id=86205 The Tribunal allowed the appeal in a case concerning the grant of a refund for duty paid for ex-bond clearance. The decision focused on determining the relevant date for demanding duty, which was deemed to be the date of actual clearance from the warehouse. The Tribunal clarified that duty payable for ex-bond clearance is determined at the actual clearance date, not the assessment date, and that the limitation period for filing a refund claim starts from the clearance date. The lower authority's decision was set aside, and the matter was remanded for fresh consideration based on the clarified interpretation of the relevant provisions, ultimately allowing the appeal. en-us Wed, 04 Dec 1996 00:00:00 +0530 Fri, 12 Aug 2011 10:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86205 The Tribunal allowed the appeal in a case concerning the grant of a refund for duty paid for ex-bond clearance. The decision focused on determining the relevant date for demanding duty, which was deemed to be the date of actual clearance from the warehouse. The Tribunal clarified that duty payable for ex-bond clearance is determined at the actual clearance date, not the assessment date, and that the limitation period for filing a refund claim starts from the clearance date. The lower authority's decision was set aside, and the matter was remanded for fresh consideration based on the clarified interpretation of the relevant provisions, ultimately allowing the appeal. Case-Laws Customs Wed, 04 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86205