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The appeal was filed against the Collector's order rejecting a refund claim for duty paid on components for a Desalination Plant. The claim was rejected as time-barred since it was filed after six months from the date of duty payment, despite an ad hoc exemption order being issued later. The Tribunal upheld the Collector's decision, stating that the time limit for refund claims cannot be extended beyond six months from the date of duty payment. The appeal was rejected.
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