https://www.taxtmi.com/caselaws?id=438282 The Tribunal upheld the decision to reject the refund claim filed by M/s. Ingram Micro India Limited as time-barred under Notification No. 102/2007-Cus. The amendment introducing a one-year time limit for filing refund claims was deemed applicable, and since the claim was filed after the stipulated time, it was rejected. The Tribunal clarified that the time limit specified in Section 27 of the Customs Act, 1962, does not automatically apply to refund claims under the said notification. Consequently, the appeal was dismissed. en-us Fri, 26 May 2023 00:00:00 +0530 Sat, 27 May 2023 09:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438282 The Tribunal upheld the decision to reject the refund claim filed by M/s. Ingram Micro India Limited as time-barred under Notification No. 102/2007-Cus. The amendment introducing a one-year time limit for filing refund claims was deemed applicable, and since the claim was filed after the stipulated time, it was rejected. The Tribunal clarified that the time limit specified in Section 27 of the Customs Act, 1962, does not automatically apply to refund claims under the said notification. Consequently, the appeal was dismissed. Case-Laws Customs Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438282