https://www.taxtmi.com/caselaws?id=295148 The Tribunal held that the refund claim of additional duty of Customs must be filed within one year, in accordance with Notification No. 93/2008 and Section 27 of the Customs Act, 1962. The Commissioner (Appeals) was found to have erred in favoring the assessee by providing an extended interpretation. As a result, the Tribunal set aside the Commissioner's order and allowed the department's appeal, rejecting the refund claim as time-barred. en-us Thu, 25 Oct 2018 00:00:00 +0530 Fri, 21 May 2021 08:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295148 The Tribunal held that the refund claim of additional duty of Customs must be filed within one year, in accordance with Notification No. 93/2008 and Section 27 of the Customs Act, 1962. The Commissioner (Appeals) was found to have erred in favoring the assessee by providing an extended interpretation. As a result, the Tribunal set aside the Commissioner's order and allowed the department's appeal, rejecting the refund claim as time-barred. Case-Laws Customs Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295148