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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Refund of customs duty - it is clear that the refund claim is ...

Case Laws     Customs

March 7, 2023

Refund of customs duty - it is clear that the refund claim is not filed within the time prescribed for the same. Commissioner (Appeals) is therefore held to have rightly upheld the claim as being barred by time. - AT

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