https://www.taxtmi.com/caselaws?id=351977 The court directed the petitioner, an importer of textile goods, to file refund applications within 30 days, criticizing the Customs Authority for dismissing appeals on maintainability grounds. Emphasizing the need to safeguard the petitioner's rights, the court highlighted the delay in appeal disposal and instructed the processing of refund applications without limitation-based rejections. The court underscored the importance of excluding the appeal period from the limitation for refund claims, ensuring effective pursuit of the petitioner's claim. en-us Wed, 08 Nov 2017 00:00:00 +0530 Tue, 05 Dec 2017 07:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351977 The court directed the petitioner, an importer of textile goods, to file refund applications within 30 days, criticizing the Customs Authority for dismissing appeals on maintainability grounds. Emphasizing the need to safeguard the petitioner's rights, the court highlighted the delay in appeal disposal and instructed the processing of refund applications without limitation-based rejections. The court underscored the importance of excluding the appeal period from the limitation for refund claims, ensuring effective pursuit of the petitioner's claim. Case-Laws Customs Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351977