https://www.taxtmi.com/caselaws?id=406649 The Appellate Tribunal CESTAT AHMEDABAD held that the one-year limitation period for filing a refund claim under Notification 102/2007-Cus should be calculated from the date of finalization of assessment, particularly in cases of provisional assessment. The tribunal emphasized the importance of contextual interpretation and distinguished judgments cited by the revenue. Consequently, the tribunal allowed the appeal, setting aside the impugned orders and granting consequential relief. This decision underscores the significance of considering finalization of assessments in cases involving provisional assessments when determining the one-year time period for refund claims. en-us Mon, 05 Apr 2021 00:00:00 +0530 Tue, 20 Apr 2021 12:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406649 The Appellate Tribunal CESTAT AHMEDABAD held that the one-year limitation period for filing a refund claim under Notification 102/2007-Cus should be calculated from the date of finalization of assessment, particularly in cases of provisional assessment. The tribunal emphasized the importance of contextual interpretation and distinguished judgments cited by the revenue. Consequently, the tribunal allowed the appeal, setting aside the impugned orders and granting consequential relief. This decision underscores the significance of considering finalization of assessments in cases involving provisional assessments when determining the one-year time period for refund claims. Case-Laws Customs Mon, 05 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406649