https://www.taxtmi.com/caselaws?id=393236 The appeal was allowed, and the impugned order rejecting the refund claim on the grounds of being time-barred was set aside. The Hon'ble Member (Judicial) found merit in the appellant's argument that the refund claim should not be considered time-barred as their application for rectification under the Customs Act had not been disposed of by the department. The matter was remanded to the adjudication authority for a decision on the rectification application and subsequent reprocessing of the refund claim. en-us Mon, 23 Dec 2019 00:00:00 +0530 Tue, 10 Nov 2020 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393236 The appeal was allowed, and the impugned order rejecting the refund claim on the grounds of being time-barred was set aside. The Hon'ble Member (Judicial) found merit in the appellant's argument that the refund claim should not be considered time-barred as their application for rectification under the Customs Act had not been disposed of by the department. The matter was remanded to the adjudication authority for a decision on the rectification application and subsequent reprocessing of the refund claim. Case-Laws Customs Mon, 23 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393236