https://www.taxtmi.com/caselaws?id=384855 The appeal was allowed by way of remand, emphasizing the appellant's entitlement to a refund. The Tribunal ruled that the rejection of the appeal as time-barred was unsustainable, highlighting that procedural delays should not hinder the right to a refund when entitlement on merits is not in question. The Revenue's insistence on obtaining re-assessment orders for the refund claim post-amendment to Section 27 of the Customs Act was deemed incorrect. The matter was remanded for processing the refund claim in line with the guidelines issued by the High Court regarding the principle of refund under Section 11B of the Central Excise Act. en-us Thu, 22 Aug 2019 00:00:00 +0530 Wed, 03 May 2023 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384855 The appeal was allowed by way of remand, emphasizing the appellant's entitlement to a refund. The Tribunal ruled that the rejection of the appeal as time-barred was unsustainable, highlighting that procedural delays should not hinder the right to a refund when entitlement on merits is not in question. The Revenue's insistence on obtaining re-assessment orders for the refund claim post-amendment to Section 27 of the Customs Act was deemed incorrect. The matter was remanded for processing the refund claim in line with the guidelines issued by the High Court regarding the principle of refund under Section 11B of the Central Excise Act. Case-Laws Customs Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384855