https://www.taxtmi.com/caselaws?id=432648 The Tribunal allowed the appeal, setting aside the Commissioner's decision to reject the refund claims as untimely. It held that the claims were filed within the statutory time limit after excluding the period during which the necessary documents were seized by the Customs Department. The Tribunal directed further processing of the refund claims, emphasizing the exclusion of the seizure period from the limitation calculation. en-us Wed, 04 Jan 2023 00:00:00 +0530 Wed, 11 Jan 2023 08:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432648 The Tribunal allowed the appeal, setting aside the Commissioner's decision to reject the refund claims as untimely. It held that the claims were filed within the statutory time limit after excluding the period during which the necessary documents were seized by the Customs Department. The Tribunal directed further processing of the refund claims, emphasizing the exclusion of the seizure period from the limitation calculation. Case-Laws Customs Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432648