https://www.taxtmi.com/caselaws?id=325324 The tribunal allowed the appeal, holding that the time limit under Section 27 of the Customs Act does not apply to anti-dumping duty refunds once duty imposition is final. The appellant's refund claim, filed within one year of the final corrigendum, was deemed valid under Section 9AA. The decision aligns with a Delhi High Court ruling, ensuring equitable treatment for duty refunds in similar cases. en-us Fri, 11 Mar 2016 00:00:00 +0530 Tue, 15 Nov 2016 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325324 The tribunal allowed the appeal, holding that the time limit under Section 27 of the Customs Act does not apply to anti-dumping duty refunds once duty imposition is final. The appellant's refund claim, filed within one year of the final corrigendum, was deemed valid under Section 9AA. The decision aligns with a Delhi High Court ruling, ensuring equitable treatment for duty refunds in similar cases. Case-Laws Customs Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325324