Refund claim - without challenging assessment order on the ...
Refund Claim Not Time-Barred: No Limitation Period Applies Due to Payment Under Protest Without Contesting Assessment Order.
April 30, 2019
Case Laws Customs AT
Refund claim - without challenging assessment order on the shipping bill - the enhanced duty was paid by the respondent after issuing letter of protest. Therefore, limitation does not apply even if it is considered as subsequent claim - the refund claim then cannot be said to be time barred.
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