Claim of refund of export duty paid where goods could not be ...
Claim for Export Duty Refund Denied Due to Late Filing; Shipping Bill Canceled Over a Year After Order Issued.
June 25, 2016
Case Laws Customs AT
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
View Source