https://www.taxtmi.com/caselaws?id=187540 The Tribunal set aside the rejection of a refund claim based on limitation grounds. It considered the appellant's inability to file the claim due to goods seizure, subsequent sale, and compliance with relevant notifications. Relying on the Limitation Act, the Tribunal excluded time for bonafide litigious activity, allowing the refund application filed within one year post goods release and sale. Consequently, the appeal was allowed in favor of the appellant with consequential relief. en-us Thu, 08 Oct 2015 00:00:00 +0530 Mon, 06 Feb 2017 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187540 The Tribunal set aside the rejection of a refund claim based on limitation grounds. It considered the appellant's inability to file the claim due to goods seizure, subsequent sale, and compliance with relevant notifications. Relying on the Limitation Act, the Tribunal excluded time for bonafide litigious activity, allowing the refund application filed within one year post goods release and sale. Consequently, the appeal was allowed in favor of the appellant with consequential relief. Case-Laws Customs Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187540