https://www.taxtmi.com/caselaws?id=279811 The Tribunal dismissed Revenue's appeals challenging the rejection of refund claims for Additional Duty of Customs, citing procedural grounds related to the timing of review orders and appeals under Section 129D of the Customs Act, 1962. Revenue's interpretation of condonation of delay powers by the Commissioner (Appeals) was refuted, clarifying that the Supreme Court judgment referenced pertained to Tribunal powers, not the Commissioner. As a result, the Tribunal found Revenue's appeals lacking merit, leading to their dismissal, along with the disposal of cross objections filed by respondents. en-us Tue, 04 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 05:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279811 The Tribunal dismissed Revenue's appeals challenging the rejection of refund claims for Additional Duty of Customs, citing procedural grounds related to the timing of review orders and appeals under Section 129D of the Customs Act, 1962. Revenue's interpretation of condonation of delay powers by the Commissioner (Appeals) was refuted, clarifying that the Supreme Court judgment referenced pertained to Tribunal powers, not the Commissioner. As a result, the Tribunal found Revenue's appeals lacking merit, leading to their dismissal, along with the disposal of cross objections filed by respondents. Case-Laws Customs Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279811