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Customs - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Refund Claim - only contention of the appellants (Revenue) is ...


Revenue Concedes Wrongful Tax Payment; Refund Claim Valid Despite Delay in Requesting at Supply Time.

January 10, 2020

Case Laws     Customs     HC

Refund Claim - only contention of the appellants (Revenue) is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made belatedly - the appellants does not dispute the fact that the tax has been wrongly paid. If it is not disputed it cannot be retained.

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