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Customs - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Entitlement of Refund without challenging the order of ...

Case Laws     Customs

January 29, 2021

Entitlement of Refund without challenging the order of assessment which has attained finality - it is evident that a person is not entitled to claim refund of duty without challenging an order of assessment. In the facts of the case, there is no material placed on record to show that there is any challenge made to the assessment order. - HC

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