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Rejection of refund claim - SAD - ground of limitation - Revenue ...


Revenue Cannot Reject SAD Refund Claim for Late Filing After Provisional Assessment Finalization.

September 19, 2016

Case Laws     Customs     AT

Rejection of refund claim - SAD - ground of limitation - Revenue cannot first refuse to accept the refund claim on the ground of provisional assessment and then to reject the same, when filed after finalization on the ground of limitation. - AT

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