Calcutta HC Directs Reconsideration of Refund Rejection Ignoring CBIC Notification

Newby Teas Overseas Private Limited Vs Joint Commissioner (Appeal) (Calcutta High Court) In the recent case of Newby Teas Overseas Private Limited Vs Joint Commissioner (Appeal), the Calcutta High Court set aside the appellate authority’s order. The petitioner’s customs refund claim was originally rejected on grounds of limitation, a decision that failed to consider the implications of a crucial CBIC notification. The petitioner contended that their refund claim period fell within the ambit of the CBIC notification No. 13/2022-Central Tax, dated 5th July 2022. Although this notific...