https://www.taxtmi.com/caselaws?id=193893 The Tribunal held that the rejection of the appellant's refund claim on the grounds of prematurity and limitation was not justified. It was established that once assessments are finalized after being provisional, refund claims cannot be rejected as time-barred. The Tribunal clarified that the appellant did not need to file a new refund claim to address the time-bar issue as the claim was already pending before the original adjudicating authority. The appeal was remanded to address the issues raised and ensure a fair decision based on the finalized assessments. en-us Tue, 06 Sep 2016 00:00:00 +0530 Tue, 22 Aug 2017 10:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193893 The Tribunal held that the rejection of the appellant's refund claim on the grounds of prematurity and limitation was not justified. It was established that once assessments are finalized after being provisional, refund claims cannot be rejected as time-barred. The Tribunal clarified that the appellant did not need to file a new refund claim to address the time-bar issue as the claim was already pending before the original adjudicating authority. The appeal was remanded to address the issues raised and ensure a fair decision based on the finalized assessments. Case-Laws Central Excise Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193893