https://www.taxtmi.com/caselaws?id=459574 The Tribunal set aside the impugned orders, allowing the appeals and directing the original authority to reassess the refund claims on merits. It concluded that the refund claims were filed within the prescribed time under Notification No. 102/2007-Cus, considering the final assessment date as the actual payment date. The Tribunal emphasized the significance of final assessment in determining the time limit for refund claims, distinguishing the present case from others cited by the Revenue, which did not involve provisional assessments. The Tribunal mandated a personal hearing for the appellant, ensuring the refund is granted if eligible. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 18 Dec 2024 19:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459574 The Tribunal set aside the impugned orders, allowing the appeals and directing the original authority to reassess the refund claims on merits. It concluded that the refund claims were filed within the prescribed time under Notification No. 102/2007-Cus, considering the final assessment date as the actual payment date. The Tribunal emphasized the significance of final assessment in determining the time limit for refund claims, distinguishing the present case from others cited by the Revenue, which did not involve provisional assessments. The Tribunal mandated a personal hearing for the appellant, ensuring the refund is granted if eligible. Case-Laws Customs Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459574