https://www.taxtmi.com/caselaws?id=434639 The Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of M/s Lava International Limited. The respondent's refund claims were deemed timely as they were filed within one year of amending the Bills of Entry under sections 149 or 154 of the Customs Act. The Tribunal clarified that no appeal against the assessment order was necessary in such cases. The department's argument that the refund claims were time-barred was rejected, leading to the dismissal of the department's appeals and rejection of the six stay applications. en-us Fri, 10 Feb 2023 00:00:00 +0530 Wed, 01 Mar 2023 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434639 The Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of M/s Lava International Limited. The respondent's refund claims were deemed timely as they were filed within one year of amending the Bills of Entry under sections 149 or 154 of the Customs Act. The Tribunal clarified that no appeal against the assessment order was necessary in such cases. The department's argument that the refund claims were time-barred was rejected, leading to the dismissal of the department's appeals and rejection of the six stay applications. Case-Laws Customs Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434639