https://www.taxtmi.com/caselaws?id=369613 The High Court affirmed the Tribunal's decision that the refund claim, filed after the expiry of one year, invoking section 27(1) of the Customs Act, was not time-barred. The Court held that the amount paid was as anti-dumping duty and not as a pre-deposit, warranting a refund. The Tribunal's reliance on the Punjab and Haryana High Court decision and CBEC circular supported the conclusion that the department was obligated to refund the amount. Consequently, the Court dismissed the Tax Appeal, upholding the validity of the refund claim. en-us Thu, 25 Oct 2018 00:00:00 +0530 Fri, 05 Apr 2019 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369613 The High Court affirmed the Tribunal's decision that the refund claim, filed after the expiry of one year, invoking section 27(1) of the Customs Act, was not time-barred. The Court held that the amount paid was as anti-dumping duty and not as a pre-deposit, warranting a refund. The Tribunal's reliance on the Punjab and Haryana High Court decision and CBEC circular supported the conclusion that the department was obligated to refund the amount. Consequently, the Court dismissed the Tax Appeal, upholding the validity of the refund claim. Case-Laws Customs Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369613