https://www.taxtmi.com/caselaws?id=440321 The Tribunal allowed the appeal challenging the rejection of a refund claim for late filing fee paid during the COVID-19 pandemic. The appellant successfully argued that the refund claim was not time-barred due to the exclusion of the pandemic period in computing the limitation period. The Tribunal found that the late fee payment was made under a mistaken notion of law, not falling under customs duty or interest, and ordered the refund. The Revenue's failure to consider relevant legal principles and the appellant's right to challenge the assessment order were noted, leading to a decision in favor of the appellant. en-us Thu, 13 Jul 2023 00:00:00 +0530 Sat, 15 Jul 2023 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440321 The Tribunal allowed the appeal challenging the rejection of a refund claim for late filing fee paid during the COVID-19 pandemic. The appellant successfully argued that the refund claim was not time-barred due to the exclusion of the pandemic period in computing the limitation period. The Tribunal found that the late fee payment was made under a mistaken notion of law, not falling under customs duty or interest, and ordered the refund. The Revenue's failure to consider relevant legal principles and the appellant's right to challenge the assessment order were noted, leading to a decision in favor of the appellant. Case-Laws Customs Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440321