https://www.taxtmi.com/caselaws?id=428581 The appeal was allowed by the Appellate Tribunal CESTAT Kolkata, remanding the case back to the Commissioner (Appeals) for reevaluation. The Tribunal found that the denial of the refund claim based on the availing of customs duty drawback alone was unfounded, as previous judgments supported the Appellant's eligibility for the refund under Rule 5. The issue of time limitation was not adequately addressed, prompting the Commissioner to reassess the timeliness of the claim and other discrepancies. The Appellant was instructed to cooperate for a swift resolution, emphasizing the need to expedite the decision-making process for the 2012 export period. en-us Wed, 31 Aug 2022 00:00:00 +0530 Thu, 06 Oct 2022 08:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428581 The appeal was allowed by the Appellate Tribunal CESTAT Kolkata, remanding the case back to the Commissioner (Appeals) for reevaluation. The Tribunal found that the denial of the refund claim based on the availing of customs duty drawback alone was unfounded, as previous judgments supported the Appellant's eligibility for the refund under Rule 5. The issue of time limitation was not adequately addressed, prompting the Commissioner to reassess the timeliness of the claim and other discrepancies. The Appellant was instructed to cooperate for a swift resolution, emphasizing the need to expedite the decision-making process for the 2012 export period. Case-Laws Central Excise Wed, 31 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428581