https://www.taxtmi.com/caselaws?id=405645 The Madras High Court allowed five Writ Petitions challenging orders rejecting refund claims by the Commissioner of Customs (Appeals) due to limitation under the Customs Tariff Act, 1975. The court held that delays caused by the Directorate of Revenue Intelligence's seizure of documents should be excluded from the limitation period for filing refund claims. Refunds were granted to some petitioners, while others' cases were remitted for further consideration, emphasizing the importance of considering the impact of document seizure on filing deadlines and thoroughly examining refund claims based on individual circumstances. en-us Tue, 16 Mar 2021 00:00:00 +0530 Wed, 28 Jul 2021 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405645 The Madras High Court allowed five Writ Petitions challenging orders rejecting refund claims by the Commissioner of Customs (Appeals) due to limitation under the Customs Tariff Act, 1975. The court held that delays caused by the Directorate of Revenue Intelligence's seizure of documents should be excluded from the limitation period for filing refund claims. Refunds were granted to some petitioners, while others' cases were remitted for further consideration, emphasizing the importance of considering the impact of document seizure on filing deadlines and thoroughly examining refund claims based on individual circumstances. Case-Laws Customs Tue, 16 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405645