https://www.taxtmi.com/caselaws?id=776083 The HC held that the Appellate Authority erred in reversing the adjudicating authority's positive finding that the refund application was within the limitation period, as this finding was not challenged by the respondents. Section 128A(3) of the Customs Act does not empower the Appellate Authority to overturn favorable findings absent a challenge. The provisos allowing penalty enhancement or addressing short levy do not extend to reversing unchallenged findings on limitation. The Tribunal correctly ruled that the Appellate Authority exceeded its jurisdiction and ordered a limited remand, restricting the Authority to deciding only on the merits of the Board's Circular interpretation, not on limitation. The appeal was dismissed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776083 The HC held that the Appellate Authority erred in reversing the adjudicating authority's positive finding that the refund application was within the limitation period, as this finding was not challenged by the respondents. Section 128A(3) of the Customs Act does not empower the Appellate Authority to overturn favorable findings absent a challenge. The provisos allowing penalty enhancement or addressing short levy do not extend to reversing unchallenged findings on limitation. The Tribunal correctly ruled that the Appellate Authority exceeded its jurisdiction and ordered a limited remand, restricting the Authority to deciding only on the merits of the Board's Circular interpretation, not on limitation. The appeal was dismissed. Case-Laws Customs Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776083