https://www.taxtmi.com/caselaws?id=782848 CESTAT allowed the appeal by way of remand. The appellant had cleared Malaysian imports on payment of merit rate duty due to non-availability of Certificates of Origin and later sought refund based on preferential duty under a customs notification. The Tribunal held that prolonged inaction by the Refund-Sanctioning Officer rendered that remedy ineffectual and constituted "sufficient cause" for exclusion of time under Section 14 of the Limitation Act, as the appellant had bona fide pursued a remedy before an inappropriate forum. CESTAT directed exclusion of such period while computing limitation and remanded the matter to the Commissioner (Appeals) for fresh, reasoned adjudication after granting proper opportunity of hearing. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782848 CESTAT allowed the appeal by way of remand. The appellant had cleared Malaysian imports on payment of merit rate duty due to non-availability of Certificates of Origin and later sought refund based on preferential duty under a customs notification. The Tribunal held that prolonged inaction by the Refund-Sanctioning Officer rendered that remedy ineffectual and constituted "sufficient cause" for exclusion of time under Section 14 of the Limitation Act, as the appellant had bona fide pursued a remedy before an inappropriate forum. CESTAT directed exclusion of such period while computing limitation and remanded the matter to the Commissioner (Appeals) for fresh, reasoned adjudication after granting proper opportunity of hearing. Case-Laws Customs Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782848