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Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Refund of SAD - The refund claim of additional duty due to the ...


Refund Claim for Additional Duty Must Be Filed Within One Year Under Notification No. 102/2007; Appeals Misinterpretation Overturned.

October 30, 2018

Case Laws     Customs     AT

Refund of SAD - The refund claim of additional duty due to the exemption flowing out of N/N. 102/2007 has to be filed within one year - Commissioner(Appeals) has committed an error while giving an expanded interpretation qua limitation to favour assessee

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