https://www.taxtmi.com/caselaws?id=390563 The High Court allowed the petition challenging the dismissal of the appeal for a refund claim by the Customs, Central Excise, and Service Tax Appellate Tribunal. The Court held that the refund application filed within one year of receiving the final appellate order was within the prescribed limitation period under Section 27 of the Customs Act. The Court quashed the Tribunal's order, directing the customs authorities to process the refund claim within four months. The petitioner was entitled to receive the refund as claimed, and the respondent's request for a stay was rejected. en-us Thu, 26 Dec 2019 00:00:00 +0530 Thu, 21 Oct 2021 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390563 The High Court allowed the petition challenging the dismissal of the appeal for a refund claim by the Customs, Central Excise, and Service Tax Appellate Tribunal. The Court held that the refund application filed within one year of receiving the final appellate order was within the prescribed limitation period under Section 27 of the Customs Act. The Court quashed the Tribunal's order, directing the customs authorities to process the refund claim within four months. The petitioner was entitled to receive the refund as claimed, and the respondent's request for a stay was rejected. Case-Laws Customs Thu, 26 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390563