https://www.taxtmi.com/caselaws?id=243763 The Tribunal upheld the decisions of the lower authorities and dismissed the appeal, emphasizing the calculation of the refund claim timeline from the date of duty payment as per the Customs Act. The Tribunal rejected the appellant's argument to start the 6-month period from the date of issue of the no due certificate, highlighting the statutory requirement for strict adherence to the timeline stipulated in the Customs Act. This judgment underscores the significance of aligning refund claims with statutory provisions and limits interpretative flexibility in such matters. en-us Fri, 20 Sep 2013 00:00:00 +0530 Mon, 10 Feb 2014 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243763 The Tribunal upheld the decisions of the lower authorities and dismissed the appeal, emphasizing the calculation of the refund claim timeline from the date of duty payment as per the Customs Act. The Tribunal rejected the appellant's argument to start the 6-month period from the date of issue of the no due certificate, highlighting the statutory requirement for strict adherence to the timeline stipulated in the Customs Act. This judgment underscores the significance of aligning refund claims with statutory provisions and limits interpretative flexibility in such matters. Case-Laws Customs Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243763