https://www.taxtmi.com/caselaws?id=93855 The Tribunal held that the refund claim in Appeal C/258/94-B2 was time-barred as it was filed after one year of the final assessment, in accordance with Section 27 of the Customs Act. However, in Appeal C/257/94-B2, the Tribunal allowed the appeal, stating that no refund application was necessary if duty had been provisionally paid and later adjusted. The Tribunal emphasized that refunds resulting from finalization of provisional assessment should be done automatically without any time limitation. en-us Thu, 16 Mar 2000 00:00:00 +0530 Thu, 17 Nov 2011 13:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93855 The Tribunal held that the refund claim in Appeal C/258/94-B2 was time-barred as it was filed after one year of the final assessment, in accordance with Section 27 of the Customs Act. However, in Appeal C/257/94-B2, the Tribunal allowed the appeal, stating that no refund application was necessary if duty had been provisionally paid and later adjusted. The Tribunal emphasized that refunds resulting from finalization of provisional assessment should be done automatically without any time limitation. Case-Laws Customs Thu, 16 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93855