https://www.taxtmi.com/caselaws?id=800925 Refund limitation for duty paid on stolen goods runs from the judicial release order returning the recovered goods, rather than from the date of duty payment. Where stolen goods could not be used in manufacture and were subsequently recovered, the release order created the cause of action for seeking a refund. A claim filed within one year from that order falls within the statutory limitation period and is allowable. en-us Fri, 09 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800925 Refund limitation for duty paid on stolen goods runs from the judicial release order returning the recovered goods, rather than from the date of duty payment. Where stolen goods could not be used in manufacture and were subsequently recovered, the release order created the cause of action for seeking a refund. A claim filed within one year from that order falls within the statutory limitation period and is allowable. Case-Laws Central Excise Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800925