https://www.taxtmi.com/caselaws?id=774352 CESTAT New Delhi held that appellant was entitled to benefit of Section 14 of Limitation Act for refund claim. The tribunal found that appellant filed reassessment application in good faith before original adjudicating authority, but authority incorrectly declined jurisdiction. Time taken for jurisdictional issues constituted sufficient cause for delay. Regarding refund without self-assessed BOE, CESTAT ruled that substantive rights cannot be denied due to procedural lapses, citing SC precedent. Appellant had erroneously self-assessed ADD on aluminum foil exempt under Notification 51/2021, making excess payment refundable under Article 265 of Constitution. Appeal allowed, order set aside. en-us Wed, 02 Jul 2025 00:00:00 +0530 Thu, 03 Jul 2025 14:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774352 CESTAT New Delhi held that appellant was entitled to benefit of Section 14 of Limitation Act for refund claim. The tribunal found that appellant filed reassessment application in good faith before original adjudicating authority, but authority incorrectly declined jurisdiction. Time taken for jurisdictional issues constituted sufficient cause for delay. Regarding refund without self-assessed BOE, CESTAT ruled that substantive rights cannot be denied due to procedural lapses, citing SC precedent. Appellant had erroneously self-assessed ADD on aluminum foil exempt under Notification 51/2021, making excess payment refundable under Article 265 of Constitution. Appeal allowed, order set aside. Case-Laws Customs Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774352