https://www.taxtmi.com/caselaws?id=426103 The High Court criticized the Refund Authority's hyper-technical rejection of a refund claim for being time-barred due to filing delays. Emphasizing the petitioner's genuine efforts and compliance with instructions, the Court found the rejection unjustified. The Court quashed the rejection, directing the authority to consider the application as within the limitation period and decide on it promptly. The judgment underscores the importance of recognizing the petitioner's bona fide actions and ensuring fairness in handling refund applications under the Customs Act. en-us Mon, 25 Jul 2022 00:00:00 +0530 Tue, 20 Jun 2023 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426103 The High Court criticized the Refund Authority's hyper-technical rejection of a refund claim for being time-barred due to filing delays. Emphasizing the petitioner's genuine efforts and compliance with instructions, the Court found the rejection unjustified. The Court quashed the rejection, directing the authority to consider the application as within the limitation period and decide on it promptly. The judgment underscores the importance of recognizing the petitioner's bona fide actions and ensuring fairness in handling refund applications under the Customs Act. Case-Laws Customs Mon, 25 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426103