https://www.taxtmi.com/caselaws?id=753683 CESTAT DELHI allowed appeals against refund claim rejections for Additional Duty of Customs. The Commissioner (Appeals) had upheld rejections based on failure to file refund claims within one year as required under N/N. 102/2007-Cus amended by N/N. 93/2008-Cus. CESTAT followed Delhi HC precedent in Sony India and Pee Gee International, holding that one-year limitation cannot apply since refund right accrues only upon subsequent sale completion, over which importers have limited control. The tribunal distinguished earlier Division Bench decision in JG Impex and set aside the Commissioner's order denying refund claims. en-us Thu, 25 Apr 2024 00:00:00 +0530 Fri, 07 Jun 2024 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753683 CESTAT DELHI allowed appeals against refund claim rejections for Additional Duty of Customs. The Commissioner (Appeals) had upheld rejections based on failure to file refund claims within one year as required under N/N. 102/2007-Cus amended by N/N. 93/2008-Cus. CESTAT followed Delhi HC precedent in Sony India and Pee Gee International, holding that one-year limitation cannot apply since refund right accrues only upon subsequent sale completion, over which importers have limited control. The tribunal distinguished earlier Division Bench decision in JG Impex and set aside the Commissioner's order denying refund claims. Case-Laws Customs Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753683