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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Refund of Cost recovery charges paid - The CBEC has repeatedly ...

Case Laws     Customs

February 22, 2023

Refund of Cost recovery charges paid - The CBEC has repeatedly clarified that when any refund arises out of any order of adjudication/Commissioner (Appeals)/ CESTAT unless a stay order is obtained refund must be granted after 3 months from the date of the order. - The revenue has no option except to grant the refund to the respondent. - AT

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