https://www.taxtmi.com/caselaws?id=380511 The Tribunal allowed the department's appeal, rejecting the refund claim of Rs. 1,78,240/- as time-barred under the one-year limitation period set by Notification No. 93/2008 and Section 27 of the Customs Act. The decision emphasized the strict interpretation of statutory provisions and notifications, overturning the Commissioner (Appeals)'s ruling that favored the assessee. en-us Mon, 29 Apr 2019 00:00:00 +0530 Thu, 23 May 2019 08:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380511 The Tribunal allowed the department's appeal, rejecting the refund claim of Rs. 1,78,240/- as time-barred under the one-year limitation period set by Notification No. 93/2008 and Section 27 of the Customs Act. The decision emphasized the strict interpretation of statutory provisions and notifications, overturning the Commissioner (Appeals)'s ruling that favored the assessee. Case-Laws Customs Mon, 29 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380511