https://www.taxtmi.com/caselaws?id=459603 The Tribunal set aside the impugned orders, allowing the appellant's refund claim under Notification No. 102/2007-Cus. The Tribunal determined that the finalization of provisional assessment should be considered the date of payment for refund claims, aligning with the precedent in M/s. Bharat Ship Breaker Corporation. The claim was deemed within the prescribed time limit, emphasizing the significance of assessment finalization in limitation issues. en-us Fri, 24 Nov 2023 00:00:00 +0530 Thu, 19 Dec 2024 18:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459603 The Tribunal set aside the impugned orders, allowing the appellant's refund claim under Notification No. 102/2007-Cus. The Tribunal determined that the finalization of provisional assessment should be considered the date of payment for refund claims, aligning with the precedent in M/s. Bharat Ship Breaker Corporation. The claim was deemed within the prescribed time limit, emphasizing the significance of assessment finalization in limitation issues. Case-Laws Customs Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459603