https://www.taxtmi.com/caselaws?id=773787 The Gujarat HC dismissed an appeal concerning time limitation for filing refund claims under customs law. The court agreed with Delhi HC precedent that the one-year time limit for refund applications should be calculated from the date of final assessment, not from the date of provisional duty payment, as per Section 27(1B)(c) of the Act. The HC held that Revenue's reliance on Notification No. 93/2008 cannot override statutory provisions. The court found no substantial question of law arose from the Tribunal's order and dismissed the appeal as devoid of merit. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773787 The Gujarat HC dismissed an appeal concerning time limitation for filing refund claims under customs law. The court agreed with Delhi HC precedent that the one-year time limit for refund applications should be calculated from the date of final assessment, not from the date of provisional duty payment, as per Section 27(1B)(c) of the Act. The HC held that Revenue's reliance on Notification No. 93/2008 cannot override statutory provisions. The court found no substantial question of law arose from the Tribunal's order and dismissed the appeal as devoid of merit. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773787