https://www.taxtmi.com/caselaws?id=350288 The Tribunal found that the second refund claim filed by the appellant was not barred by limitation under the Customs Act, 1962. The Revenue authorities were obligated to grant the refund after the first appellate authority's decision in favor of the appellant, as they did not appeal against it. Relying on legal principles and precedents, the Tribunal set aside the previous order and allowed the appeal, determining that the appellant was entitled to the refund. en-us Tue, 19 Sep 2017 00:00:00 +0530 Fri, 03 Nov 2017 10:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350288 The Tribunal found that the second refund claim filed by the appellant was not barred by limitation under the Customs Act, 1962. The Revenue authorities were obligated to grant the refund after the first appellate authority's decision in favor of the appellant, as they did not appeal against it. Relying on legal principles and precedents, the Tribunal set aside the previous order and allowed the appeal, determining that the appellant was entitled to the refund. Case-Laws Customs Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350288