https://www.taxtmi.com/caselaws?id=444821 The Tribunal ruled in favor of Gail (India) Ltd, allowing their appeal against the rejection of a refund claim following the finalization of provisional assessment. The Tribunal determined that the relevant date for calculating the limitation period for the refund claim is the date of service of the final assessment order, not the internal finalization date. This decision aligns with precedents such as INDIAN OIL CORPORATION LTD., emphasizing the significance of the date of service. Consequently, the Tribunal directed that the refund be payable to Gail (India) Ltd. en-us Fri, 25 Aug 2023 00:00:00 +0530 Tue, 24 Oct 2023 10:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444821 The Tribunal ruled in favor of Gail (India) Ltd, allowing their appeal against the rejection of a refund claim following the finalization of provisional assessment. The Tribunal determined that the relevant date for calculating the limitation period for the refund claim is the date of service of the final assessment order, not the internal finalization date. This decision aligns with precedents such as INDIAN OIL CORPORATION LTD., emphasizing the significance of the date of service. Consequently, the Tribunal directed that the refund be payable to Gail (India) Ltd. Case-Laws Customs Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444821