Refund of Additional Duty of Customs paid - to allow the ...

Case Laws Customs

February 28, 2020

Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would allow commencement of a limitation period for refund even before the right to claim refund actually accrued. The Delhi High Court, therefore, held that neither section 27 of the Customs Act nor the amended notification dated 1 August, 2008 can impose a limitation period on the right of an importer to claim refund of Additional Duty and in any case such limitation can only be introduced by legislation. - AT

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Refund of Additional Duty of Customs paid - to allow the ...

Case Laws Customs

February 28, 2020

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