https://www.taxtmi.com/caselaws?id=240858 The Tribunal allowed the appeal, holding that the refund claim for excess customs duty was not time-barred as it was filed within six months of the reassessment order, not the original duty payment date. The Tribunal emphasized that the limitation period should start from the date of reassessment to prevent the Revenue from benefiting from late reassessment actions. The Tribunal considered reassessment as part of the assessment order under Section 27 of the Customs Act, allowing the refund claim within the prescribed time frame. The appeal was granted, emphasizing the significance of reassessment in determining the validity of the refund claim. en-us Tue, 22 May 2012 00:00:00 +0530 Fri, 13 Dec 2013 07:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240858 The Tribunal allowed the appeal, holding that the refund claim for excess customs duty was not time-barred as it was filed within six months of the reassessment order, not the original duty payment date. The Tribunal emphasized that the limitation period should start from the date of reassessment to prevent the Revenue from benefiting from late reassessment actions. The Tribunal considered reassessment as part of the assessment order under Section 27 of the Customs Act, allowing the refund claim within the prescribed time frame. The appeal was granted, emphasizing the significance of reassessment in determining the validity of the refund claim. Case-Laws Customs Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240858