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Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Refund claim in terms of Section 27 of the Customs Act - ...


Refund Claim for Anti-Dumping Duty on PVC Film Not Time-Barred, Section 27 Limitation Period Exemption Explained.

March 17, 2016

Case Laws     Customs     AT

Refund claim in terms of Section 27 of the Customs Act - Rejected being time barred - Anti-dumping duty paid on PVC film - limitation prescribed under Section 27 would not be applicable to the refund of excess anti-dumping duty paid in terms of the provisional notifications, which attained finality subsequently. - AT

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