https://www.taxtmi.com/caselaws?id=253420 The Tribunal upheld the Commissioner (Appeals) decision for the refund of duty amount, rejecting the Revenue's appeal. The Tribunal determined that the limitation period for filing a refund claim under Section 27 of the Customs Act, 1962 should commence from the audit date of Bills of Entry, supporting the respondent's entitlement to the refund based on previous legal interpretations and procedural guidelines. The appeal by the Revenue was dismissed, affirming the refund order in favor of the respondent. en-us Tue, 29 Apr 2014 00:00:00 +0530 Thu, 15 Jan 2015 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253420 The Tribunal upheld the Commissioner (Appeals) decision for the refund of duty amount, rejecting the Revenue's appeal. The Tribunal determined that the limitation period for filing a refund claim under Section 27 of the Customs Act, 1962 should commence from the audit date of Bills of Entry, supporting the respondent's entitlement to the refund based on previous legal interpretations and procedural guidelines. The appeal by the Revenue was dismissed, affirming the refund order in favor of the respondent. Case-Laws Customs Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253420