https://www.taxtmi.com/caselaws?id=2946 The Tribunal held that the encashed amount from bank guarantees did not constitute duty, making time bar provisions inapplicable to the refund claim. Relying on legal precedents, the Tribunal reinstated the refund granted by the original authority, overturning the Commissioner (Appeals) decision. en-us Mon, 08 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2946 The Tribunal held that the encashed amount from bank guarantees did not constitute duty, making time bar provisions inapplicable to the refund claim. Relying on legal precedents, the Tribunal reinstated the refund granted by the original authority, overturning the Commissioner (Appeals) decision. Case-Laws Customs Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2946