https://www.taxtmi.com/caselaws?id=250033 The Tribunal held that the appellant was not required to file a refund claim under Section 27 of the Customs Act, 1962, as the excess duty paid was refundable upon finalization of provisional assessment. The refund claim was not time-barred as it related to provisional assessments before 12.07.2006. The appeal was allowed in favor of the appellant based on established legal principles and the immediate refund obligation upon finalization of provisional assessments. en-us Fri, 04 Jul 2014 00:00:00 +0530 Wed, 03 Jun 2015 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250033 The Tribunal held that the appellant was not required to file a refund claim under Section 27 of the Customs Act, 1962, as the excess duty paid was refundable upon finalization of provisional assessment. The refund claim was not time-barred as it related to provisional assessments before 12.07.2006. The appeal was allowed in favor of the appellant based on established legal principles and the immediate refund obligation upon finalization of provisional assessments. Case-Laws Customs Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250033