https://www.taxtmi.com/caselaws?id=200896 The Tribunal dismissed the Revenue's appeal and affirmed the Commissioner (Appeals)'s order regarding the refund claim rejection. The Tribunal held that the Circular No. 23/2010-Cus. should be applied prospectively, emphasizing consistency in interpreting Circulars and resolving divergent practices. The relevant date for refund claims was determined to be the finalization of assessment, not the payment date, in line with Circular dated 1-8-2008. The decision aimed to ensure uniformity in applying circulars and prevent discrepancies in field practices. en-us Mon, 22 May 2017 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200896 The Tribunal dismissed the Revenue's appeal and affirmed the Commissioner (Appeals)'s order regarding the refund claim rejection. The Tribunal held that the Circular No. 23/2010-Cus. should be applied prospectively, emphasizing consistency in interpreting Circulars and resolving divergent practices. The relevant date for refund claims was determined to be the finalization of assessment, not the payment date, in line with Circular dated 1-8-2008. The decision aimed to ensure uniformity in applying circulars and prevent discrepancies in field practices. Case-Laws Customs Mon, 22 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200896