https://www.taxtmi.com/caselaws?id=123691 The Tribunal allowed the appeal by remanding the case, directing the Assistant Commissioner (EPCG) to finalize the show-cause notice adjudication within 30 days and the Assistant Commissioner (Refunds) to process the refund claim without invoking Section 27 of the Customs Act, ensuring the party's right to be heard. The Tribunal disagreed with the encashment of the bank guarantee and the binding nature of the extension of the export obligation period, stating that the encashment was not a duty payment and the refund claim was not time-barred. en-us Mon, 12 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 12:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123691 The Tribunal allowed the appeal by remanding the case, directing the Assistant Commissioner (EPCG) to finalize the show-cause notice adjudication within 30 days and the Assistant Commissioner (Refunds) to process the refund claim without invoking Section 27 of the Customs Act, ensuring the party's right to be heard. The Tribunal disagreed with the encashment of the bank guarantee and the binding nature of the extension of the export obligation period, stating that the encashment was not a duty payment and the refund claim was not time-barred. Case-Laws Customs Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123691