https://www.taxtmi.com/caselaws?id=220912 A refund claim arising from short landing of imported goods was held not to be time-barred because the authorised CHA's initial letter put the department on notice of the shortage and sought refund. The later filing of supporting documents and prescribed forms did not defeat the substantive claim in the peculiar facts of the case. The shortage was established by the mismatch between the declared quantity and the goods actually received, and the initial letter was treated as a valid refund claim for limitation purposes. Refund denial was therefore set aside and consequential relief followed. en-us Fri, 20 Jul 2012 00:00:00 +0530 Mon, 30 Dec 2013 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220912 A refund claim arising from short landing of imported goods was held not to be time-barred because the authorised CHA's initial letter put the department on notice of the shortage and sought refund. The later filing of supporting documents and prescribed forms did not defeat the substantive claim in the peculiar facts of the case. The shortage was established by the mismatch between the declared quantity and the goods actually received, and the initial letter was treated as a valid refund claim for limitation purposes. Refund denial was therefore set aside and consequential relief followed. Case-Laws Customs Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220912