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Customs - Highlights / Catch Notes

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Rejection of refund claim - Time barred - Refund under ...


Refund Claim Denied as Time-Barred Under Notification No. 102/2007; Interpretation of "From" Excludes Event Day in Time Limit Calculation.

November 18, 2013

Case Laws     Customs     AT

Rejection of refund claim - Time barred - Refund under Notification No. 102/2007 - if the word “from” is used, the day on which that event has taken place has to be excluded. - AT

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