Refund - Period of limitation - Considering the beneficial ...

Court Rules SEZ Refunds Must Be Granted Despite Procedural Errors; Exemption Intended to Be Absolute.

March 27, 2023

Case Laws Central Excise AT

Refund - Period of limitation - Considering the beneficial object of establishing the SEZ tax free, without any burden of duties, the procedural lapse, if any, cannot be the basis to deny the refund to the appellant. The exemption is intended to be absolute is further evident from para 3 (II) of the Notification which provides for ab-initio exemption. - AT

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Refund - Period of limitation - Considering the beneficial ...

Court Rules SEZ Refunds Must Be Granted Despite Procedural Errors; Exemption Intended to Be Absolute.

March 27, 2023

Case Laws Central Excise AT

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