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Customs - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Refund of SAD - Once there is no proposal in the notice to deny ...

Case Laws     Customs

April 29, 2020

Refund of SAD - Once there is no proposal in the notice to deny refund claim on a particular ground which also does not stand considered by the original adjudicating authority, the consideration of the same by Commissioner (Appeals) amounts to travelling beyond the show cause notice. - AT

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