https://www.taxtmi.com/caselaws?id=334659 The Tribunal allowed the appeal, directing the Original Authority to reexamine the refund claims in line with the Delhi High Court's decision. The Tribunal emphasized aligning refund claim timelines with the accrual of the right to claim a refund, allowing claims within the longer of the two specified periods. The decision underscored the significance of judicial interpretations in clarifying the legal position on limitation periods for refund claims, ensuring legitimate refunds are not denied based on strict timelines. en-us Fri, 28 Oct 2016 00:00:00 +0530 Fri, 18 Nov 2016 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334659 The Tribunal allowed the appeal, directing the Original Authority to reexamine the refund claims in line with the Delhi High Court's decision. The Tribunal emphasized aligning refund claim timelines with the accrual of the right to claim a refund, allowing claims within the longer of the two specified periods. The decision underscored the significance of judicial interpretations in clarifying the legal position on limitation periods for refund claims, ensuring legitimate refunds are not denied based on strict timelines. Case-Laws Customs Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334659