https://www.taxtmi.com/caselaws?id=51489 The Appellate Tribunal CEGAT, New Delhi, held that the refund claim filed by M/s. Goodyear India Ltd. was not time-barred under Section 27 of the Customs Act. The Tribunal determined that the time limit for filing the refund claim should be calculated from the initial filing date, not the resubmission date. As no show cause notice was issued regarding the time limit issue, and the Dy. Commissioner did not address it in the adjudication order, the Tribunal concluded that the refund claim should not be denied solely on the basis of exceeding the specified time limit. en-us Wed, 19 Jun 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51489 The Appellate Tribunal CEGAT, New Delhi, held that the refund claim filed by M/s. Goodyear India Ltd. was not time-barred under Section 27 of the Customs Act. The Tribunal determined that the time limit for filing the refund claim should be calculated from the initial filing date, not the resubmission date. As no show cause notice was issued regarding the time limit issue, and the Dy. Commissioner did not address it in the adjudication order, the Tribunal concluded that the refund claim should not be denied solely on the basis of exceeding the specified time limit. Case-Laws Customs Wed, 19 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51489