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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Denial of refund claim - Bar of limitation - The appellant ...

Case Laws     Customs

January 5, 2016

Denial of refund claim - Bar of limitation - The appellant requested for reassessment of the Bill of Entry vide their letter dt. 18.12.2000 addressed to the Deputy Commissioner, MOD Docks, Mumbai. In this letter the appellant have also requested that the excess duty paid by them may be refunded - date of formal application, later, cannot be the relevant date. - AT

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