Bar of Limitation - Refund of Duty – The authority finalizing ...
Authority Must Refund Excess Duty Automatically Without Importer Application, Limitation Bar Addressed, Duty to Act Independently Highlighted.
May 13, 2014
Case Laws Customs AT
Bar of Limitation - Refund of Duty – The authority finalizing the provisional assessment was legally bound to refund the excess amount without any application from the importer - AT
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