https://www.taxtmi.com/caselaws?id=372718 The Tribunal held that the refund claim of additional duty of Customs under Notification No. 102/2007 must be filed within one year, in accordance with Notification No. 93/2008 and Section 27 of the Customs Act. The Commissioner (Appeals) was found to have erred in favoring the assessee by interpreting the limitation period expansively. As a result, the Tribunal set aside the Commissioner (Appeals) Order, allowed the Department's Appeal, and rejected the refund claim. en-us Thu, 25 Oct 2018 00:00:00 +0530 Mon, 24 May 2021 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372718 The Tribunal held that the refund claim of additional duty of Customs under Notification No. 102/2007 must be filed within one year, in accordance with Notification No. 93/2008 and Section 27 of the Customs Act. The Commissioner (Appeals) was found to have erred in favoring the assessee by interpreting the limitation period expansively. As a result, the Tribunal set aside the Commissioner (Appeals) Order, allowed the Department's Appeal, and rejected the refund claim. Case-Laws Customs Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372718