https://www.taxtmi.com/caselaws?id=369517 The Tribunal held that the refund claim for additional duty of Customs must be filed within one year as per Notification No. 93/2008 and Section 27 of the Customs Act, 1962. It emphasized the importance of adhering to statutory provisions and dismissed the refund claim, overturning the Commissioner (Appeals) decision. The case underscores the significance of complying with prescribed time limits for filing refund claims under customs laws. en-us Thu, 25 Oct 2018 00:00:00 +0530 Tue, 30 Oct 2018 10:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369517 The Tribunal held that the refund claim for additional duty of Customs must be filed within one year as per Notification No. 93/2008 and Section 27 of the Customs Act, 1962. It emphasized the importance of adhering to statutory provisions and dismissed the refund claim, overturning the Commissioner (Appeals) decision. The case underscores the significance of complying with prescribed time limits for filing refund claims under customs laws. Case-Laws Customs Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369517