https://www.taxtmi.com/caselaws?id=427809 The tribunal allowed the appeals, setting aside the rejection of the refund claim under Section 27 of the Customs Act, 1962. It held that the refund claim, arising from the amendment of bills of entry to correct errors, was timely as the one-year limitation period should be calculated from the date of amendment, not the original payment date. The decision aligned with precedents like Keshari Steels Vs. Collector of Customs, establishing that in cases of corrections or amendments, the limitation period starts from the date of correction. en-us Thu, 04 Aug 2022 00:00:00 +0530 Sat, 17 Sep 2022 07:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427809 The tribunal allowed the appeals, setting aside the rejection of the refund claim under Section 27 of the Customs Act, 1962. It held that the refund claim, arising from the amendment of bills of entry to correct errors, was timely as the one-year limitation period should be calculated from the date of amendment, not the original payment date. The decision aligned with precedents like Keshari Steels Vs. Collector of Customs, establishing that in cases of corrections or amendments, the limitation period starts from the date of correction. Case-Laws Customs Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427809