Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Limitation for refund claim under Sec 27(1B)(c) Customs Act starts from communication of order | CESTAT Chennai upholds appellate authority : CESTAT
The CESTAT Chennai bench held that the limitation period for a refund claim under Section 27(1B)(c) Customs Act starts from communication of the order, not its mere passage. This clarifies refund timing for importers and exporters after provisional assessments, preventing premature time-bar rejections.