Refund Claim Valid as No Initial Duty Liability Assessed; Illegal Recovery Cannot Be Justified by Later Proceedings.

Refund claim - forced recovery - there was no duty liability assessed and hence the refund claim needs to be allowed and subsequent initiation of SCN proceedings and determination of duty cannot validate illegal recovery made during the investigation - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X