https://www.taxtmi.com/caselaws?id=433447 The Tribunal held that the rejection of the refund claim under Section 27 of the Customs Act was unjustified. It determined that the time limit for filing the claim should start from the date of duty adjustment after final assessment, which had not been completed by the Revenue authorities. As a result, the premature rejection of the refund claim was deemed erroneous. The Tribunal set aside the impugned order, allowing the appeal with any consequential benefits as per law. en-us Mon, 30 Jan 2023 00:00:00 +0530 Tue, 31 Jan 2023 07:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433447 The Tribunal held that the rejection of the refund claim under Section 27 of the Customs Act was unjustified. It determined that the time limit for filing the claim should start from the date of duty adjustment after final assessment, which had not been completed by the Revenue authorities. As a result, the premature rejection of the refund claim was deemed erroneous. The Tribunal set aside the impugned order, allowing the appeal with any consequential benefits as per law. Case-Laws Customs Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433447