https://www.taxtmi.com/caselaws?id=426697 The High Court allowed the appeal, setting aside the orders of the Tribunal and lower authorities regarding the limitation on a refund sought under the Customs Tariff Act. The Court held that limitation cannot be prescribed by a notification, emphasizing the statutory time limit for refund claims under the Customs Act. The respondent was directed to process the refund application in line with the Court's decision, which was based on established legal precedents and previous judgments. The revenue's appeal was dismissed, and the Tribunal's order was sustained, ensuring a fair outcome in line with legal principles. en-us Thu, 18 Aug 2022 00:00:00 +0530 Mon, 26 Jun 2023 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426697 The High Court allowed the appeal, setting aside the orders of the Tribunal and lower authorities regarding the limitation on a refund sought under the Customs Tariff Act. The Court held that limitation cannot be prescribed by a notification, emphasizing the statutory time limit for refund claims under the Customs Act. The respondent was directed to process the refund application in line with the Court's decision, which was based on established legal precedents and previous judgments. The revenue's appeal was dismissed, and the Tribunal's order was sustained, ensuring a fair outcome in line with legal principles. Case-Laws Customs Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426697