https://www.taxtmi.com/caselaws?id=415485 Refund claims under Notification No. 102/2007-Cus arising from provisional assessment are time-barred only if filed beyond the limitation period counted from final assessment. Where the bill of entry is provisionally assessed and final assessment is completed later, the limitation for refund runs from the date of final assessment, not from the date of provisional payment. The cited High Court ruling on provisional assessment was treated as applicable, and the contrary revenue authorities were distinguished on facts. The refund claim was therefore within time and could not be rejected on limitation. en-us Mon, 29 Nov 2021 00:00:00 +0530 Tue, 07 Dec 2021 09:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415485 Refund claims under Notification No. 102/2007-Cus arising from provisional assessment are time-barred only if filed beyond the limitation period counted from final assessment. Where the bill of entry is provisionally assessed and final assessment is completed later, the limitation for refund runs from the date of final assessment, not from the date of provisional payment. The cited High Court ruling on provisional assessment was treated as applicable, and the contrary revenue authorities were distinguished on facts. The refund claim was therefore within time and could not be rejected on limitation. Case-Laws Customs Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415485