https://www.taxtmi.com/caselaws?id=254704 The Tribunal ruled in favor of the appellant, holding that the date of communication of the order, not the date of passing the order, is crucial for determining the limitation period for filing a refund application. Regarding refunds arising from provisional assessments, the Tribunal noted that pre-13-7-2006 refunds were governed by Section 18 of the Customs Act, while post-amendment, refunds fell under Section 27, introducing new considerations. Citing a previous High Court judgment, the Tribunal allowed the appeal, deeming the refund payable and providing clarity on the legal framework for such situations. en-us Wed, 30 Apr 2014 00:00:00 +0530 Mon, 29 Dec 2014 10:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254704 The Tribunal ruled in favor of the appellant, holding that the date of communication of the order, not the date of passing the order, is crucial for determining the limitation period for filing a refund application. Regarding refunds arising from provisional assessments, the Tribunal noted that pre-13-7-2006 refunds were governed by Section 18 of the Customs Act, while post-amendment, refunds fell under Section 27, introducing new considerations. Citing a previous High Court judgment, the Tribunal allowed the appeal, deeming the refund payable and providing clarity on the legal framework for such situations. Case-Laws Customs Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254704