Claim of refund - Period of limitation - the refund was filed by ...

Case Laws Customs

December 9, 2021

Claim of refund - Period of limitation - the refund was filed by the appellant on 27.10.2016 and Notification reducing the rate of ADD was issued on 29.01.2016. Firstly, there is no time limit provided in the section 9A sub section (2) clause (b) for claiming refund, therefore, the appellant have filed the refund claim within reasonable time i.e. one year. - AT

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Claim of refund - Period of limitation - the refund was filed by ...

Case Laws Customs

December 9, 2021

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