https://www.taxtmi.com/caselaws?id=437399 The Tribunal allowed the appeal by M/s Synergy Steels Limited, holding that their initial request for reassessment constituted the refund claim within the limitation period. The Tribunal emphasized that assessment/reassessment orders are not prerequisites for refund claims post-2011 amendment. It upheld the appellant's claim for refund, stressing the authority's duty to refund excess amounts identified during reassessment and the principle that authorities cannot retain tax amounts collected without legal authority. The impugned order was set aside, and the appeal was allowed on 2nd May 2023. en-us Tue, 02 May 2023 00:00:00 +0530 Thu, 04 May 2023 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437399 The Tribunal allowed the appeal by M/s Synergy Steels Limited, holding that their initial request for reassessment constituted the refund claim within the limitation period. The Tribunal emphasized that assessment/reassessment orders are not prerequisites for refund claims post-2011 amendment. It upheld the appellant's claim for refund, stressing the authority's duty to refund excess amounts identified during reassessment and the principle that authorities cannot retain tax amounts collected without legal authority. The impugned order was set aside, and the appeal was allowed on 2nd May 2023. Case-Laws Customs Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437399