https://www.taxtmi.com/caselaws?id=212760 The Tribunal allowed the appellant's appeal regarding the rejection of a refund claim under Notification No. 102/2007-Cus amounting to Rs. 5,56,000. The dispute centered on the time limit for the refund claim under amended Notification No. 93/2008. The Tribunal held that the appellant's claim fell within the prescribed time limit even after considering the amendment, emphasizing that the amendment did not affect the existing substantive right of the appellant. Relying on legal interpretations, the Tribunal set aside the Commissioner (Appeal)'s decision and ruled in favor of the assessee. en-us Thu, 23 Jun 2011 00:00:00 +0530 Tue, 24 Apr 2012 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212760 The Tribunal allowed the appellant's appeal regarding the rejection of a refund claim under Notification No. 102/2007-Cus amounting to Rs. 5,56,000. The dispute centered on the time limit for the refund claim under amended Notification No. 93/2008. The Tribunal held that the appellant's claim fell within the prescribed time limit even after considering the amendment, emphasizing that the amendment did not affect the existing substantive right of the appellant. Relying on legal interpretations, the Tribunal set aside the Commissioner (Appeal)'s decision and ruled in favor of the assessee. Case-Laws Customs Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212760