https://www.taxtmi.com/caselaws?id=765567 Delhi HC held that customs duty refund appeals were not time-barred despite delay. The court ruled that refund applications filed in 2015 for 2014 bills of entry could not be rejected on limitation grounds after SC's decision in ITC Limited changed the legal framework requiring assessment modification before refund. The delay was condonable as the fundamental basis for refund changed post-ITC judgment, and appeals were filed within 90 days of that decision. Appeals were allowed. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765567 Delhi HC held that customs duty refund appeals were not time-barred despite delay. The court ruled that refund applications filed in 2015 for 2014 bills of entry could not be rejected on limitation grounds after SC's decision in ITC Limited changed the legal framework requiring assessment modification before refund. The delay was condonable as the fundamental basis for refund changed post-ITC judgment, and appeals were filed within 90 days of that decision. Appeals were allowed. Case-Laws Customs Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765567