Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund...

Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High court of Delhi - Thus, refund claim under Notification No. 102/2007-Cus. cannot be rejected as time-barred even if it is filed beyond the period of one year from the date of payment of additional duty - the rejection of refund on the ground of limitation cannot be sustained. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X