https://www.taxtmi.com/caselaws?id=54473 The Tribunal ruled in favor of the appellant, finding the Order-in-Appeal time-barred due to a show cause notice for recovery of an erroneous refund issued beyond the statutory six-month period. The Tribunal emphasized that the duty must be recovered from the importer unless proven impossible, and as the Revenue did not establish the clearing agent's liability, the notice should have been served on the importer within the time limit. The appeal was allowed on the grounds that the impugned order confirming duty on the importer was deemed time-barred. en-us Thu, 26 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 11:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54473 The Tribunal ruled in favor of the appellant, finding the Order-in-Appeal time-barred due to a show cause notice for recovery of an erroneous refund issued beyond the statutory six-month period. The Tribunal emphasized that the duty must be recovered from the importer unless proven impossible, and as the Revenue did not establish the clearing agent's liability, the notice should have been served on the importer within the time limit. The appeal was allowed on the grounds that the impugned order confirming duty on the importer was deemed time-barred. Case-Laws Customs Thu, 26 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54473