https://www.taxtmi.com/caselaws?id=389249 The Tribunal allowed the Department's appeal, emphasizing compliance with the one-year time limit for refund applications post-amendment to the exemption notification. The decision clarified that the time limit applied to imports made after the relevant notification amendment. The judgment underscored the need for importers to adhere to prescribed timelines for seeking refunds on duty payments to avoid dismissal on grounds of being time-barred. en-us Thu, 07 Nov 2019 00:00:00 +0530 Tue, 03 Dec 2019 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389249 The Tribunal allowed the Department's appeal, emphasizing compliance with the one-year time limit for refund applications post-amendment to the exemption notification. The decision clarified that the time limit applied to imports made after the relevant notification amendment. The judgment underscored the need for importers to adhere to prescribed timelines for seeking refunds on duty payments to avoid dismissal on grounds of being time-barred. Case-Laws Customs Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389249