https://www.taxtmi.com/caselaws?id=257351 Where customs duty, including Special Additional Duty, was assessed provisionally, the one-year period for claiming refund under Notification No. 102/2007-Customs was held to run from finalisation of the provisional assessment, not from the date of payment of duty. On that basis, the limitation objection was found unsustainable. The rejection of the refund claim was set aside and the matter remanded to the original adjudicating authority for fresh decision after completion of the provisional assessments. en-us Wed, 10 Sep 2014 00:00:00 +0530 Thu, 27 Aug 2015 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257351 Where customs duty, including Special Additional Duty, was assessed provisionally, the one-year period for claiming refund under Notification No. 102/2007-Customs was held to run from finalisation of the provisional assessment, not from the date of payment of duty. On that basis, the limitation objection was found unsustainable. The rejection of the refund claim was set aside and the matter remanded to the original adjudicating authority for fresh decision after completion of the provisional assessments. Case-Laws Customs Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257351