https://www.taxtmi.com/caselaws?id=364861 The case involved determining the date for filing a refund claim based on the date of order communication to the appellant. The appellant's refund application was rejected as time-barred by the Assistant Commissioner, citing the date of order as the starting point. However, the Tribunal, following the Supreme Court's precedent, emphasized that the date of order communication to the appellant is crucial for the filing deadline. Consequently, the Tribunal set aside the rejection, allowing the appeal and granting consequential reliefs, clarifying that the communication date, not the pronouncement date, is the reference point for filing a refund claim. en-us Wed, 11 Jul 2018 00:00:00 +0530 Mon, 27 Aug 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364861 The case involved determining the date for filing a refund claim based on the date of order communication to the appellant. The appellant's refund application was rejected as time-barred by the Assistant Commissioner, citing the date of order as the starting point. However, the Tribunal, following the Supreme Court's precedent, emphasized that the date of order communication to the appellant is crucial for the filing deadline. Consequently, the Tribunal set aside the rejection, allowing the appeal and granting consequential reliefs, clarifying that the communication date, not the pronouncement date, is the reference point for filing a refund claim. Case-Laws Customs Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364861