https://www.taxtmi.com/caselaws?id=50282 The Tribunal ruled in favor of the appellant, emphasizing that importers are entitled to refunds for excess duty payments upon finalization of provisional assessments as per Section 18 of the Customs Act. The Tribunal held that the limitation period for filing a refund claim should be calculated from the date of finalization of assessment, not from the date of payment of duty. The previous order was set aside, and the matter was remanded for a decision on the merits of the refund claim. en-us Fri, 05 May 2000 00:00:00 +0530 Fri, 20 Aug 2010 17:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50282 The Tribunal ruled in favor of the appellant, emphasizing that importers are entitled to refunds for excess duty payments upon finalization of provisional assessments as per Section 18 of the Customs Act. The Tribunal held that the limitation period for filing a refund claim should be calculated from the date of finalization of assessment, not from the date of payment of duty. The previous order was set aside, and the matter was remanded for a decision on the merits of the refund claim. Case-Laws Customs Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50282