https://www.taxtmi.com/caselaws?id=255510 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s order and restoring the original decision to sanction the refund claim for the encashed Bank Guarantee. The Tribunal held that the refund claim was not time-barred as the encashment was due to non-fulfillment of export obligations, and the refund was claimed after fulfilling these obligations and canceling the Bank Guarantee. The Tribunal distinguished this case from duty payment cases, emphasizing that the refund claim could only be made post-fulfillment of export obligations and cancellation of the Bank Guarantee, thereby shifting the relevant date for the claim. en-us Wed, 19 Mar 2014 00:00:00 +0530 Mon, 19 Jan 2015 13:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255510 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s order and restoring the original decision to sanction the refund claim for the encashed Bank Guarantee. The Tribunal held that the refund claim was not time-barred as the encashment was due to non-fulfillment of export obligations, and the refund was claimed after fulfilling these obligations and canceling the Bank Guarantee. The Tribunal distinguished this case from duty payment cases, emphasizing that the refund claim could only be made post-fulfillment of export obligations and cancellation of the Bank Guarantee, thereby shifting the relevant date for the claim. Case-Laws Customs Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255510