https://www.taxtmi.com/caselaws?id=369518 The Tribunal held that the Commissioner (Appeals) erred in interpreting the limitation period, setting aside the decision and rejecting the refund claim. The Tribunal emphasized adherence to statutory provisions and time limits for refund claims, ruling in favor of the Department. en-us Thu, 25 Oct 2018 00:00:00 +0530 Tue, 30 Oct 2018 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369518 The Tribunal held that the Commissioner (Appeals) erred in interpreting the limitation period, setting aside the decision and rejecting the refund claim. The Tribunal emphasized adherence to statutory provisions and time limits for refund claims, ruling in favor of the Department. Case-Laws Customs Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369518