https://www.taxtmi.com/caselaws?id=428128 The tribunal upheld the lower authorities' decision to reject the refund claim of Countervailing Duty (CVD) by the taxpayer. The appellant's failure to protest during assessment and the finality of adjudication without pending litigation led to the dismissal of the appeal. The tribunal emphasized that the limitation period for filing a refund claim starts from the date of finalization of adjudication, not from subsequent court judgments. Therefore, the rejection of the refund claim was deemed justified, and the appeal was dismissed. en-us Thu, 22 Sep 2022 00:00:00 +0530 Fri, 23 Sep 2022 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428128 The tribunal upheld the lower authorities' decision to reject the refund claim of Countervailing Duty (CVD) by the taxpayer. The appellant's failure to protest during assessment and the finality of adjudication without pending litigation led to the dismissal of the appeal. The tribunal emphasized that the limitation period for filing a refund claim starts from the date of finalization of adjudication, not from subsequent court judgments. Therefore, the rejection of the refund claim was deemed justified, and the appeal was dismissed. Case-Laws Customs Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428128