https://www.taxtmi.com/caselaws?id=369848 The Tribunal held that the refund claim of additional duty under Notification No. 102/2007-Cus must be filed within one year, as per Notification No. 93/2008-Cus and Section 27 of the Customs Act, 1962. The Commissioner (Appeals) erred in allowing the refund, and the Tribunal set aside the decision, rejecting the claim. The Department's appeal was allowed, emphasizing the importance of adhering to statutory time limits for refund claims. en-us Thu, 25 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369848 The Tribunal held that the refund claim of additional duty under Notification No. 102/2007-Cus must be filed within one year, as per Notification No. 93/2008-Cus and Section 27 of the Customs Act, 1962. The Commissioner (Appeals) erred in allowing the refund, and the Tribunal set aside the decision, rejecting the claim. The Department's appeal was allowed, emphasizing the importance of adhering to statutory time limits for refund claims. Case-Laws Customs Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369848