https://www.taxtmi.com/caselaws?id=353331 The Tribunal held that the appellant's drawback claim under Section 74 of the Customs Act, 1962 was not time-barred. The appellant's initial filing under the wrong provision did not disentitle their legitimate claim, allowing them to benefit from Section 14 of the Limitation Act, 1963. Consequently, the Tribunal directed authorities to entertain the claim on its merits, leading to the disposal of the appeal by way of remand in the interest of justice. en-us Thu, 25 May 2017 00:00:00 +0530 Tue, 02 Jan 2018 08:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353331 The Tribunal held that the appellant's drawback claim under Section 74 of the Customs Act, 1962 was not time-barred. The appellant's initial filing under the wrong provision did not disentitle their legitimate claim, allowing them to benefit from Section 14 of the Limitation Act, 1963. Consequently, the Tribunal directed authorities to entertain the claim on its merits, leading to the disposal of the appeal by way of remand in the interest of justice. Case-Laws Customs Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353331