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Customs - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

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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