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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Maintainability of Refund claim - assessment order not ...


Refund Claim Denied: Section 27 Requires Challenging Assessment Order in Appeal for Refund Eligibility.

January 16, 2019

Case Laws     Customs     AT

Maintainability of Refund claim - assessment order not challenged - the refund claim under section 27 is not maintainable unless the order of assessment is modified in the appellate proceedings.

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