https://www.taxtmi.com/caselaws?id=239839 The Tribunal upheld the strict application of the one-year time limit prescribed in Notification No. 102/2007-Cus for filing refund claims, rejecting the appellant's argument based on the provisional assessment status of the bills of entry. The judgment emphasizes adherence to specific procedural requirements outlined in notifications governing refund processes, distinct from general statutory provisions under the Customs Act. The refund claim was deemed time-barred and rejected, affirming the Revenue's position on the matter. en-us Fri, 15 Jun 2012 00:00:00 +0530 Sat, 23 Nov 2013 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239839 The Tribunal upheld the strict application of the one-year time limit prescribed in Notification No. 102/2007-Cus for filing refund claims, rejecting the appellant's argument based on the provisional assessment status of the bills of entry. The judgment emphasizes adherence to specific procedural requirements outlined in notifications governing refund processes, distinct from general statutory provisions under the Customs Act. The refund claim was deemed time-barred and rejected, affirming the Revenue's position on the matter. Case-Laws Customs Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239839