https://www.taxtmi.com/caselaws?id=332512 Where refund of special additional duty under Notification No. 102/2007-CUS is claimed against a limitation objection, provisional assessment and the actual filing history of the refund claim must be examined before treating the claim as time-barred. The record suggested the assessee had approached the department earlier and was advised to wait until finalisation of assessment, but the authorities below did not fully consider that factual position or the effect of provisional assessment on the limitation period. The impugned order was set aside and the matter remitted for fresh verification and reconsideration of when limitation commenced. en-us Wed, 10 Aug 2016 00:00:00 +0530 Mon, 19 Sep 2016 11:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332512 Where refund of special additional duty under Notification No. 102/2007-CUS is claimed against a limitation objection, provisional assessment and the actual filing history of the refund claim must be examined before treating the claim as time-barred. The record suggested the assessee had approached the department earlier and was advised to wait until finalisation of assessment, but the authorities below did not fully consider that factual position or the effect of provisional assessment on the limitation period. The impugned order was set aside and the matter remitted for fresh verification and reconsideration of when limitation commenced. Case-Laws Customs Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332512