Refund of Customs Duty - time limitation - relevant date - ...

Case Laws Customs

September 17, 2022

Refund of Customs Duty - time limitation - relevant date - amendment in the Bill of entry - The period of limitation in the facts of the present case should be reckoned from the date of amendment in the bills of entry. Since the appellant have filed the refund claim within one year from the date of amendment which is well within time accordingly, the refund cannot be rejected on the ground of limitation - AT

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Refund of Customs Duty - time limitation - relevant date - ...

Case Laws Customs

September 17, 2022

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