https://www.taxtmi.com/caselaws?id=354038 The Tribunal upheld the impugned order, dismissing the appeal due to its lack of merit. It concluded that the limitation period for seeking a refund under Notification No. 102/2007-CUS was valid and necessary as a condition of the exemption granted, in line with principles established by the Bombay High Court. Compliance with the one-year limitation period for filing a refund claim from the date of duty payment was deemed essential, as all conditions of the exemption notification must be adhered to as part of the statutory scheme. en-us Wed, 10 Jan 2018 00:00:00 +0530 Wed, 17 Jan 2018 12:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354038 The Tribunal upheld the impugned order, dismissing the appeal due to its lack of merit. It concluded that the limitation period for seeking a refund under Notification No. 102/2007-CUS was valid and necessary as a condition of the exemption granted, in line with principles established by the Bombay High Court. Compliance with the one-year limitation period for filing a refund claim from the date of duty payment was deemed essential, as all conditions of the exemption notification must be adhered to as part of the statutory scheme. Case-Laws Customs Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354038