https://www.taxtmi.com/caselaws?id=443853 The Tribunal allowed the appeal, directing the authority to dispose of the matter within one month. The appellant was entitled to a refund of excess duty paid on the import of Muriate of Potash based on exemption notifications. The Tribunal rejected the Revenue's time limitation argument, emphasizing the original refund claim was timely filed. The decision aimed to prevent a miscarriage of justice, remanding the matter for consideration of refunds on merits without denial based on limitation grounds. en-us Fri, 18 Aug 2023 00:00:00 +0530 Tue, 03 Oct 2023 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443853 The Tribunal allowed the appeal, directing the authority to dispose of the matter within one month. The appellant was entitled to a refund of excess duty paid on the import of Muriate of Potash based on exemption notifications. The Tribunal rejected the Revenue's time limitation argument, emphasizing the original refund claim was timely filed. The decision aimed to prevent a miscarriage of justice, remanding the matter for consideration of refunds on merits without denial based on limitation grounds. Case-Laws Customs Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443853