https://www.taxtmi.com/caselaws?id=421766 The Tribunal dismissed the Revenue's appeal against the order-in-original, upholding the decision of the Commissioner (Appeals) to grant the refund claim to the respondent. The case centered on the interpretation of the limitation period for filing refund claims under Notification No. 93/2008-CUS, with the Tribunal relying on the Delhi High Court's judgment in Sony India to determine that the limitation imposed by the amending notification was inapplicable. Despite a conflicting view from the Bombay High Court, the Tribunal applied the Delhi High Court precedent, affirming the refund claim for the respondent. en-us Mon, 25 Apr 2022 00:00:00 +0530 Mon, 02 May 2022 08:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421766 The Tribunal dismissed the Revenue's appeal against the order-in-original, upholding the decision of the Commissioner (Appeals) to grant the refund claim to the respondent. The case centered on the interpretation of the limitation period for filing refund claims under Notification No. 93/2008-CUS, with the Tribunal relying on the Delhi High Court's judgment in Sony India to determine that the limitation imposed by the amending notification was inapplicable. Despite a conflicting view from the Bombay High Court, the Tribunal applied the Delhi High Court precedent, affirming the refund claim for the respondent. Case-Laws Customs Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421766