https://www.taxtmi.com/caselaws?id=234005 The Tribunal ruled in favor of the appellant, finding that the refund claim for duty payment made from an incorrect account was not barred by limitation. The Tribunal held that the correct cause of action for the refund claim arose when the duty was paid from the correct account after an audit objection. Emphasizing that it was an accounting error and not deliberate evasion, the Tribunal allowed the appeal, setting aside the lower authorities' decision and granting consequential relief to the appellant. en-us Wed, 20 Mar 2013 00:00:00 +0530 Mon, 28 Apr 2014 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234005 The Tribunal ruled in favor of the appellant, finding that the refund claim for duty payment made from an incorrect account was not barred by limitation. The Tribunal held that the correct cause of action for the refund claim arose when the duty was paid from the correct account after an audit objection. Emphasizing that it was an accounting error and not deliberate evasion, the Tribunal allowed the appeal, setting aside the lower authorities' decision and granting consequential relief to the appellant. Case-Laws Central Excise Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234005