https://www.taxtmi.com/caselaws?id=118867 The Appellate Tribunal upheld the Commissioner's order in a departmental appeal against OIA No. 9/04-Cus., concerning the time bar for filing a refund claim and jurisdiction issues. The Tribunal found that the refund claim was not time-barred as the requirements of Section 27(1)(ii)(b) were satisfied, and the jurisdiction for filing the claim was not adequately addressed in public notices. The revenue's appeal was rejected, and the Commissioner's decision was upheld, with the Tribunal determining no infirmity in the order. en-us Thu, 13 Oct 2005 00:00:00 +0530 Fri, 06 Jul 2012 13:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118867 The Appellate Tribunal upheld the Commissioner's order in a departmental appeal against OIA No. 9/04-Cus., concerning the time bar for filing a refund claim and jurisdiction issues. The Tribunal found that the refund claim was not time-barred as the requirements of Section 27(1)(ii)(b) were satisfied, and the jurisdiction for filing the claim was not adequately addressed in public notices. The revenue's appeal was rejected, and the Commissioner's decision was upheld, with the Tribunal determining no infirmity in the order. Case-Laws Central Excise Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118867