https://www.taxtmi.com/caselaws?id=108063 The Appellate Tribunal CESTAT, Bangalore held that the date of adjudication is crucial for claiming a refund in a case involving seized goods. The Tribunal dismissed the appeal filed by the Revenue, affirming the Commissioner (Appeals)'s decision that the date of the order dropping the proceedings is the relevant date for refund claims, rather than the date of seizure or payment. The Tribunal's decision was supported by legal references and analysis, ultimately upholding the importance of the adjudication date in such refund matters. en-us Fri, 10 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 15:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108063 The Appellate Tribunal CESTAT, Bangalore held that the date of adjudication is crucial for claiming a refund in a case involving seized goods. The Tribunal dismissed the appeal filed by the Revenue, affirming the Commissioner (Appeals)'s decision that the date of the order dropping the proceedings is the relevant date for refund claims, rather than the date of seizure or payment. The Tribunal's decision was supported by legal references and analysis, ultimately upholding the importance of the adjudication date in such refund matters. Case-Laws Central Excise Fri, 10 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108063