https://www.taxtmi.com/caselaws?id=387674 The appeal was filed by the Revenue against the rejection of refund claims by M/s. Octel Networks Pvt. Ltd. The dispute centered on the time limit for filing refund claims under Additional Duty of Customs. The Judicial Member upheld the dismissal of the Revenue's appeal, emphasizing that no time limit can be imposed for refund claims related to the Additional Duty of Customs paid upon subsequent sale of goods. The Member highlighted the market-driven nature of sales and importer's limited control over sale completion, concluding that legislative intervention would be necessary to introduce a limitation period for such refund claims. en-us Fri, 25 Oct 2019 00:00:00 +0530 Wed, 30 Oct 2019 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387674 The appeal was filed by the Revenue against the rejection of refund claims by M/s. Octel Networks Pvt. Ltd. The dispute centered on the time limit for filing refund claims under Additional Duty of Customs. The Judicial Member upheld the dismissal of the Revenue's appeal, emphasizing that no time limit can be imposed for refund claims related to the Additional Duty of Customs paid upon subsequent sale of goods. The Member highlighted the market-driven nature of sales and importer's limited control over sale completion, concluding that legislative intervention would be necessary to introduce a limitation period for such refund claims. Case-Laws Customs Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387674