1988 (9) TMI 225 - AT - Customs

Summary

The appeal was filed against the order rejecting a duty refund claim as barred by time and as a duplicate claim. The Collector (Appeals) order was set aside for lack of clarity. The Asstt. Collector's decision to reject the claim as time-barred was deemed erroneous. The matter was remanded for fresh consideration on merits, with a directive to dispose of it within three months.