https://www.taxtmi.com/caselaws?id=414247 The Tribunal upheld the rejection of the appellant's refund claims under Notification No.102/2007-Cus, citing discrepancies including time-barred claims and failure to address deficiencies. While the limitation aspect was deemed inapplicable, other discrepancies justified the rejection. The Tribunal emphasized the conditions for availing exemptions, requiring completion of the sale process before refund claims can be made. Additionally, the impact of subsequent amendments specifying a one-year period for claims was addressed, with the Tribunal underscoring the need to rectify discrepancies promptly to claim refunds successfully. en-us Thu, 28 Oct 2021 00:00:00 +0530 Mon, 01 Nov 2021 07:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414247 The Tribunal upheld the rejection of the appellant's refund claims under Notification No.102/2007-Cus, citing discrepancies including time-barred claims and failure to address deficiencies. While the limitation aspect was deemed inapplicable, other discrepancies justified the rejection. The Tribunal emphasized the conditions for availing exemptions, requiring completion of the sale process before refund claims can be made. Additionally, the impact of subsequent amendments specifying a one-year period for claims was addressed, with the Tribunal underscoring the need to rectify discrepancies promptly to claim refunds successfully. Case-Laws Customs Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414247