https://www.taxtmi.com/caselaws?id=798807 Refund limitation for duty paid under provisional assessment begins when the final assessment order is communicated to the person entitled to claim the refund, not merely when the order is made. Section 27(1B)(c) of the Customs Act must operate consistently with the principle that a remedy cannot become time-barred before the affected person has actual or constructive knowledge of the order. Valid communication requires service through prescribed modes under Section 153; mere despatch without proof of delivery is insufficient. Revenue bears the burden of proving service. Receipt on 10.06.2014 was established, so the refund claim filed within one year was timely. en-us Fri, 11 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798807 Refund limitation for duty paid under provisional assessment begins when the final assessment order is communicated to the person entitled to claim the refund, not merely when the order is made. Section 27(1B)(c) of the Customs Act must operate consistently with the principle that a remedy cannot become time-barred before the affected person has actual or constructive knowledge of the order. Valid communication requires service through prescribed modes under Section 153; mere despatch without proof of delivery is insufficient. Revenue bears the burden of proving service. Receipt on 10.06.2014 was established, so the refund claim filed within one year was timely. Case-Laws Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798807