https://www.taxtmi.com/caselaws?id=759016 Gujarat HC dismissed revenue's appeal regarding refund claim time limits under customs law. The court upheld CESTAT's interpretation that for provisional assessments under Section 27(1B)(C), the one-year limitation period for refund claims runs from the date of final assessment, not from the date of provisional duty payment. The HC agreed that Board Circular and Notification 93/2008 cannot override statutory provisions, following precedents from Delhi HC and CESTAT that support calculating limitation from final assessment date in provisional assessment cases. en-us Fri, 30 Aug 2024 00:00:00 +0530 Sat, 21 Sep 2024 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759016 Gujarat HC dismissed revenue's appeal regarding refund claim time limits under customs law. The court upheld CESTAT's interpretation that for provisional assessments under Section 27(1B)(C), the one-year limitation period for refund claims runs from the date of final assessment, not from the date of provisional duty payment. The HC agreed that Board Circular and Notification 93/2008 cannot override statutory provisions, following precedents from Delhi HC and CESTAT that support calculating limitation from final assessment date in provisional assessment cases. Case-Laws Customs Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759016