https://www.taxtmi.com/caselaws?id=357018 The Tribunal upheld the rejection of the refund claim under Notification 102/2007-CUS, emphasizing compliance with the one-year limitation period as a condition precedent for availing the exemption. Referring to the Bombay High Court's decision, the Tribunal ruled that all conditions of the exemption notification, including the specified time limit, must be strictly followed. The appeal was dismissed for lack of merit, highlighting the importance of adhering to statutory provisions and conditions of exemption notifications in Customs Act cases. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357018 The Tribunal upheld the rejection of the refund claim under Notification 102/2007-CUS, emphasizing compliance with the one-year limitation period as a condition precedent for availing the exemption. Referring to the Bombay High Court's decision, the Tribunal ruled that all conditions of the exemption notification, including the specified time limit, must be strictly followed. The appeal was dismissed for lack of merit, highlighting the importance of adhering to statutory provisions and conditions of exemption notifications in Customs Act cases. Case-Laws Customs Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357018