TMI BlogRelevant dates for submission of a refund applicationX X X X Extracts X X X X X X X X Extracts X X X X ..... r is computed from the date of payment of duty, however, in following situations, such time limit is computed differently: (a) In case of goods which are exempt from payment of duty by an ad-hoc exemption order issued under Section 25(2) of the Customs Act, 1962 the limitation of one year is to be computed from the date of issue of such order; (b) Where duty becomes refundable as a conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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