https://www.taxtmi.com/caselaws?id=751793 The appellate tribunal ruled in favor of the appellant, overturning the initial rejection of the refund claim under section 27(1) of the act. The tribunal identified inconsistencies in the communication regarding the finalization date of the bills of entry. Due to the revenue's inability to prove the communication date of the Order in Original, the tribunal determined the refund claim was not time-barred. Consequently, the tribunal set aside the impugned order, granting the appeal with consequential benefits as per law. en-us Wed, 24 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751793 The appellate tribunal ruled in favor of the appellant, overturning the initial rejection of the refund claim under section 27(1) of the act. The tribunal identified inconsistencies in the communication regarding the finalization date of the bills of entry. Due to the revenue's inability to prove the communication date of the Order in Original, the tribunal determined the refund claim was not time-barred. Consequently, the tribunal set aside the impugned order, granting the appeal with consequential benefits as per law. Case-Laws Customs Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751793