The action of the Asst. Commissioner in terming the application ...
Assistant Commissioner Rejects Refund Application as Premature, Failing Statutory Duty to Decide.
February 7, 2017
Case Laws Customs AT
The action of the Asst. Commissioner in terming the application as premature is really an act of refusal to exercise a statutory duty to decide upon the refund application one way or the other. - AT
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