https://www.taxtmi.com/caselaws?id=439286 The Tribunal allowed the appeal by remanding the case back to the Commissioner (Appeals) for fresh consideration, emphasizing that the Commissioner of Customs cannot decide on issues not before him and must adhere to the appellate process for filing appeals by the Revenue. The rejection of the refund claim on the ground of limitation was deemed improper, and the matter was directed to be reviewed focusing only on the issues raised by the appellant. Both parties were granted a fair opportunity to present their respective arguments and evidence. en-us Mon, 19 Jun 2023 00:00:00 +0530 Wed, 21 Jun 2023 09:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439286 The Tribunal allowed the appeal by remanding the case back to the Commissioner (Appeals) for fresh consideration, emphasizing that the Commissioner of Customs cannot decide on issues not before him and must adhere to the appellate process for filing appeals by the Revenue. The rejection of the refund claim on the ground of limitation was deemed improper, and the matter was directed to be reviewed focusing only on the issues raised by the appellant. Both parties were granted a fair opportunity to present their respective arguments and evidence. Case-Laws Customs Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439286