https://www.taxtmi.com/caselaws?id=794294 Under Section 27(1B)(c) of the Customs Act, limitation for a refund claim arising from finalisation of assessment runs from the date the final assessment is communicated to the claimant, not merely from the date it is internally completed. In this case, the final assessment was communicated later, so the refund application filed thereafter was within time. The rejection of the refund on limitation was set aside and refund was restored. en-us Wed, 01 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794294 Under Section 27(1B)(c) of the Customs Act, limitation for a refund claim arising from finalisation of assessment runs from the date the final assessment is communicated to the claimant, not merely from the date it is internally completed. In this case, the final assessment was communicated later, so the refund application filed thereafter was within time. The rejection of the refund on limitation was set aside and refund was restored. Case-Laws Customs Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794294