https://www.taxtmi.com/caselaws?id=206856 The Tribunal allowed the appeal, holding that the time limit for refund claims under Section 27 of the Customs Act did not apply to excess duty paid during provisional assessments before the 2006 amendment. The decision emphasized the department's obligation to refund such excess duty without requiring a formal claim from the assessee, granting relief to the appellant in accordance with the law. en-us Wed, 16 Mar 2011 00:00:00 +0530 Tue, 23 Aug 2011 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206856 The Tribunal allowed the appeal, holding that the time limit for refund claims under Section 27 of the Customs Act did not apply to excess duty paid during provisional assessments before the 2006 amendment. The decision emphasized the department's obligation to refund such excess duty without requiring a formal claim from the assessee, granting relief to the appellant in accordance with the law. Case-Laws Customs Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206856