https://www.taxtmi.com/caselaws?id=754583 The Gujarat HC dismissed an appeal regarding a refund claim rejection based on limitation grounds. The court held that the limitation period under section 27(1B)(c) of the Customs Act, 1962 for filing refund claims begins from the date of communication of finalization of provisional assessment to the assessee, not merely from uploading on the portal. Since the assessee applied on 19.08.2016 seeking finalization and was unaware of final assessment until proper communication, the Tribunal correctly considered actual intimation documents. The HC found no legal infirmity in the Tribunal's order. en-us Thu, 13 Jun 2024 00:00:00 +0530 Mon, 05 May 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754583 The Gujarat HC dismissed an appeal regarding a refund claim rejection based on limitation grounds. The court held that the limitation period under section 27(1B)(c) of the Customs Act, 1962 for filing refund claims begins from the date of communication of finalization of provisional assessment to the assessee, not merely from uploading on the portal. Since the assessee applied on 19.08.2016 seeking finalization and was unaware of final assessment until proper communication, the Tribunal correctly considered actual intimation documents. The HC found no legal infirmity in the Tribunal's order. Case-Laws Customs Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754583