https://www.taxtmi.com/caselaws?id=93991 The Tribunal allowed the appeal for final hearing, setting aside the rejection of a refund claim amounting to Rs. 41,87,884/- based on time-bar grounds under the Customs Act, 1962. It emphasized that the crucial factor was the date of lodging the claim with the Assistant Commissioner, not the date of the Assistant Commissioner's initial. The Tribunal ruled in favor of the Appellants, remanding the case for a merit-based review, highlighting the importance of filing with the relevant authority within jurisdiction over technicalities. en-us Wed, 16 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93991 The Tribunal allowed the appeal for final hearing, setting aside the rejection of a refund claim amounting to Rs. 41,87,884/- based on time-bar grounds under the Customs Act, 1962. It emphasized that the crucial factor was the date of lodging the claim with the Assistant Commissioner, not the date of the Assistant Commissioner's initial. The Tribunal ruled in favor of the Appellants, remanding the case for a merit-based review, highlighting the importance of filing with the relevant authority within jurisdiction over technicalities. Case-Laws Customs Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93991