https://www.taxtmi.com/caselaws?id=352108 The Tribunal allowed the appeal, emphasizing the significance of communication in computing the limitation period for refund claims on provisional assessments. It held that the limitation period starts from the date of communication of the finalization order to the appellant, not just the finalization date. The Tribunal set aside the lower authorities' decision, remanding the case for further consideration on the refund issue, including undue enrichment. en-us Wed, 18 Oct 2017 00:00:00 +0530 Fri, 08 Dec 2017 09:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352108 The Tribunal allowed the appeal, emphasizing the significance of communication in computing the limitation period for refund claims on provisional assessments. It held that the limitation period starts from the date of communication of the finalization order to the appellant, not just the finalization date. The Tribunal set aside the lower authorities' decision, remanding the case for further consideration on the refund issue, including undue enrichment. Case-Laws Central Excise Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352108