https://www.taxtmi.com/caselaws?id=432605 The appeal was allowed, setting aside the rejection of the refund claim on the grounds of being time-barred. The appellate authority emphasized the absence of a formal final assessment order and considered the date of cancellation of the bond as the finalization of assessment. The matter was remanded to determine the actual date of finalization of assessment for a reasoned decision on the refund claim. The judgment underscores the importance of accurately determining the final assessment date for refund claims and the necessity of a formal final assessment order in customs matters. en-us Fri, 23 Dec 2022 00:00:00 +0530 Tue, 10 Jan 2023 09:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432605 The appeal was allowed, setting aside the rejection of the refund claim on the grounds of being time-barred. The appellate authority emphasized the absence of a formal final assessment order and considered the date of cancellation of the bond as the finalization of assessment. The matter was remanded to determine the actual date of finalization of assessment for a reasoned decision on the refund claim. The judgment underscores the importance of accurately determining the final assessment date for refund claims and the necessity of a formal final assessment order in customs matters. Case-Laws Customs Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432605