https://www.taxtmi.com/caselaws?id=440118 The Tribunal allowed the appeals, directing the original authority to consider the refund claims expeditiously. It held that the one-year period for filing refund claims should be calculated from the date of adjustment of duty after final assessment, not from the date of provisional payment. Emphasizing the clarity of the notification and statutory provision, the Tribunal followed precedent, disregarding arguments based on Board Circulars. The decision aligned with the interpretation in the Suzuki Motorcycle India Pvt. Ltd case, without entertaining new facts or issues at a later stage. en-us Fri, 23 Jun 2023 00:00:00 +0530 Mon, 10 Jul 2023 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440118 The Tribunal allowed the appeals, directing the original authority to consider the refund claims expeditiously. It held that the one-year period for filing refund claims should be calculated from the date of adjustment of duty after final assessment, not from the date of provisional payment. Emphasizing the clarity of the notification and statutory provision, the Tribunal followed precedent, disregarding arguments based on Board Circulars. The decision aligned with the interpretation in the Suzuki Motorcycle India Pvt. Ltd case, without entertaining new facts or issues at a later stage. Case-Laws Customs Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440118