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Customs - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Claim of refund of export duty paid where goods could not be ...

Case Laws     Customs

June 25, 2016

Claim of refund of export duty paid where goods could not be exported - Period of limitation - even though on payment of export duty, the Let Export Order (LEO) was received on 09.12.2011 - shipping bill was allowed to be cancelled only on 23.01.2013 and they had filed the refund claim on 10.05.2013. - Refund is beyond the normal period of limitation - AT

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