https://www.taxtmi.com/caselaws?id=763461 Gujarat HC dismissed customs appeals challenging CESTAT's decision allowing refund claims filed beyond one year from duty payment date. The case involved provisional assessment where refund claims were filed within one year from finalization of assessment but beyond one year from duty payment. CESTAT correctly applied precedent establishing that time limit runs from finalization date in provisional assessment cases, not from duty payment date. HC found no substantial question of law arose from CESTAT's order. en-us Thu, 05 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763461 Gujarat HC dismissed customs appeals challenging CESTAT's decision allowing refund claims filed beyond one year from duty payment date. The case involved provisional assessment where refund claims were filed within one year from finalization of assessment but beyond one year from duty payment. CESTAT correctly applied precedent establishing that time limit runs from finalization date in provisional assessment cases, not from duty payment date. HC found no substantial question of law arose from CESTAT's order. Case-Laws Customs Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763461