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Customs - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Refund of SAD - time limitation - Though the issue of limitation ...

Case Laws     Customs

November 1, 2021

Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred by limitation calculating the period of one year from the date of payment of said SAD - owing to the other two discrepancies, the refund claim has been held to have been rightly rejected - AT

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