Refund claim of Special Additional Duty (SAD) - rejection on the ...

Case Laws Customs

March 28, 2022

Refund claim of Special Additional Duty (SAD) - rejection on the ground of time limitation - Merely because Section 27 of the Customs Act provides for a period of limitation for filing refund claim, it cannot be held that even for the purposes of claiming refund in terms of the Notification, the same limitation has to be applied. - AT

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Refund claim of Special Additional Duty (SAD) - rejection on the ...

Case Laws Customs

March 28, 2022

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