https://www.taxtmi.com/caselaws?id=447010 The CESTAT New Delhi dismissed the appeal regarding refund claims for differential CVD and period of limitation issues. The Tribunal held that refund claims on Bills of Entry amended under Section 149 of the Customs Act, 1962 were permissible, following its earlier decision in the same importer's case. The Tribunal relied on Bombay HC precedent establishing that refund questions arise only when assessment orders are rectified, confirming that the Commissioner (Appeals) correctly determined the refund claims were not time-barred. The earlier Tribunal order had attained finality with no further appeals filed. en-us Fri, 15 Dec 2023 00:00:00 +0530 Sat, 16 Dec 2023 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447010 The CESTAT New Delhi dismissed the appeal regarding refund claims for differential CVD and period of limitation issues. The Tribunal held that refund claims on Bills of Entry amended under Section 149 of the Customs Act, 1962 were permissible, following its earlier decision in the same importer's case. The Tribunal relied on Bombay HC precedent establishing that refund questions arise only when assessment orders are rectified, confirming that the Commissioner (Appeals) correctly determined the refund claims were not time-barred. The earlier Tribunal order had attained finality with no further appeals filed. Case-Laws Customs Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447010