https://www.taxtmi.com/caselaws?id=787457 Where the filing date of a refund application was undisputed and the revenue did not contest it, an appellate direction remitting the claim for fresh examination of timeliness under the statutory timeliness inquiry is impermissible; that direction is set aside. The finding that the excess duty arose from an acknowledged error in duty computation remains operative and must be implemented. The remainder of the impugned order addressing the substantive error in computation is to stand and be executed. The appeal is allowed partly in favour of the appellant against the procedural remittal regarding timeliness. en-us Wed, 04 Mar 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787457 Where the filing date of a refund application was undisputed and the revenue did not contest it, an appellate direction remitting the claim for fresh examination of timeliness under the statutory timeliness inquiry is impermissible; that direction is set aside. The finding that the excess duty arose from an acknowledged error in duty computation remains operative and must be implemented. The remainder of the impugned order addressing the substantive error in computation is to stand and be executed. The appeal is allowed partly in favour of the appellant against the procedural remittal regarding timeliness. Case-Laws Customs Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787457