Refund claim of duty paid but actual export could not take place ...
Court Grants Duty Refund with Interest Due to Export Non-Occurrence; Time Limit for Claims Acknowledged.
December 18, 2017
Case Laws Customs HC
Refund claim of duty paid but actual export could not take place - time limitation - The right of the petitioner to seek return of the amount deposited while filing the shipping bill thus stems from the fact that the anticipated export never took place - refund allowed with interest - HC
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