https://www.taxtmi.com/caselaws?id=438744 The appeal filed by the Department against the order passed by the Commissioner (Appeals) on the ground of limitation was dismissed by the Tribunal. The Department's argument regarding the calculation of the limitation period was rejected due to lack of evidence. Additionally, the Tribunal found that the appeal did not survive on merits as the refund amount in dispute had already been settled by the appellant through repayment, rendering the appeal devoid of merit. Consequently, the appeal was dismissed by the Tribunal. en-us Mon, 22 May 2023 00:00:00 +0530 Tue, 06 Jun 2023 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438744 The appeal filed by the Department against the order passed by the Commissioner (Appeals) on the ground of limitation was dismissed by the Tribunal. The Department's argument regarding the calculation of the limitation period was rejected due to lack of evidence. Additionally, the Tribunal found that the appeal did not survive on merits as the refund amount in dispute had already been settled by the appellant through repayment, rendering the appeal devoid of merit. Consequently, the appeal was dismissed by the Tribunal. Case-Laws Customs Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438744