https://www.taxtmi.com/caselaws?id=769815 CESTAT Ahmedabad allowed the appeal against rejection of refund claim on limitation grounds. The appellant had paid Rs. 5,00,000 under protest during investigation and later succeeded in overturning the adjudication order. The Commissioner erroneously rejected the refund application citing time limitation under Section 27 of Customs Act, 1962. The Tribunal held that when an assessee succeeds in appellate proceedings, amounts paid during investigation or as pre-deposit constitute consequential relief, not ordinary refund claims subject to limitation. The Commissioner failed to address this distinction and provide proper findings on the issue, making the order unsustainable. en-us Thu, 01 May 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769815 CESTAT Ahmedabad allowed the appeal against rejection of refund claim on limitation grounds. The appellant had paid Rs. 5,00,000 under protest during investigation and later succeeded in overturning the adjudication order. The Commissioner erroneously rejected the refund application citing time limitation under Section 27 of Customs Act, 1962. The Tribunal held that when an assessee succeeds in appellate proceedings, amounts paid during investigation or as pre-deposit constitute consequential relief, not ordinary refund claims subject to limitation. The Commissioner failed to address this distinction and provide proper findings on the issue, making the order unsustainable. Case-Laws Customs Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769815