https://www.taxtmi.com/caselaws?id=424298 A refund claim for Special Additional Duty filed within the prescribed one-year period before the wrong customs refund forum is not time-barred merely because it was later transferred to the correct authority after limitation expired. The date of original filing governs computation of limitation, so rejection solely on the ground of delay was unsustainable. The time-bar objection was rejected, the refund denial was set aside, and the matter was remanded for processing on merits. en-us Fri, 24 Jun 2022 00:00:00 +0530 Mon, 27 Jun 2022 10:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424298 A refund claim for Special Additional Duty filed within the prescribed one-year period before the wrong customs refund forum is not time-barred merely because it was later transferred to the correct authority after limitation expired. The date of original filing governs computation of limitation, so rejection solely on the ground of delay was unsustainable. The time-bar objection was rejected, the refund denial was set aside, and the matter was remanded for processing on merits. Case-Laws Customs Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424298