https://www.taxtmi.com/caselaws?id=52978 The Tribunal ruled in favor of the appellants regarding the entitlement to an interest-free period of six months for goods warehoused before 1-6-2001, applying the pre-amendment provision of Section 61(2)(ii) of the Customs Act. The date of payment was determined as the date of presenting the cheque with TR-6 challan to the bank. However, the refund claim of Rs. 101/- was deemed time-barred as it was filed after the statutory limitation period. The Tribunal set aside most of the impugned order, upholding only the rejection of the refund claim as time-barred. en-us Wed, 03 Mar 2004 00:00:00 +0530 Fri, 08 Oct 2010 17:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52978 The Tribunal ruled in favor of the appellants regarding the entitlement to an interest-free period of six months for goods warehoused before 1-6-2001, applying the pre-amendment provision of Section 61(2)(ii) of the Customs Act. The date of payment was determined as the date of presenting the cheque with TR-6 challan to the bank. However, the refund claim of Rs. 101/- was deemed time-barred as it was filed after the statutory limitation period. The Tribunal set aside most of the impugned order, upholding only the rejection of the refund claim as time-barred. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52978