https://www.taxtmi.com/caselaws?id=126853 The court allowed refund claims by M/s. SPIC Ltd. and M/s. Trishla Distributors, rejecting Revenue's appeals. The court held that seeking a refund did not require challenging the assessment order-in-appeal. The court dismissed Revenue's time-barred appeals against M/s. SPIC, emphasizing the importance of timely appeals. Some appeals were found not maintainable due to being filed beyond the prescribed time limit. The judgment underscored adherence to legal procedures and timelines in customs matters, impacting the outcome of Revenue's appeals. en-us Fri, 19 Sep 2008 00:00:00 +0530 Fri, 01 Feb 2013 12:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126853 The court allowed refund claims by M/s. SPIC Ltd. and M/s. Trishla Distributors, rejecting Revenue's appeals. The court held that seeking a refund did not require challenging the assessment order-in-appeal. The court dismissed Revenue's time-barred appeals against M/s. SPIC, emphasizing the importance of timely appeals. Some appeals were found not maintainable due to being filed beyond the prescribed time limit. The judgment underscored adherence to legal procedures and timelines in customs matters, impacting the outcome of Revenue's appeals. Case-Laws Customs Fri, 19 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126853