https://www.taxtmi.com/caselaws?id=336927 The Tribunal found in favor of the respondent in a customs case involving the timeliness of filing an appeal before the Commissioner (Appeals) and the eligibility for a refund of excess duty paid. The Tribunal determined that the appeal was not time-barred, as the cause of action arose within the stipulated time. It upheld the Commissioner (Appeals) decision to grant a refund of excess duty paid by the respondent, emphasizing that the duty incidence was borne by the respondent, making them eligible for a refund under Section 27 of the Customs Act. The Tribunal dismissed the Revenue's appeal, affirming the respondent's entitlement to the refund. en-us Fri, 16 Dec 2016 00:00:00 +0530 Wed, 07 Feb 2018 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336927 The Tribunal found in favor of the respondent in a customs case involving the timeliness of filing an appeal before the Commissioner (Appeals) and the eligibility for a refund of excess duty paid. The Tribunal determined that the appeal was not time-barred, as the cause of action arose within the stipulated time. It upheld the Commissioner (Appeals) decision to grant a refund of excess duty paid by the respondent, emphasizing that the duty incidence was borne by the respondent, making them eligible for a refund under Section 27 of the Customs Act. The Tribunal dismissed the Revenue's appeal, affirming the respondent's entitlement to the refund. Case-Laws Customs Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336927