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Customs - Highlights / Catch Notes

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Condonation of delay in filing refund claim - Rejecting the ...

Case Laws     Customs

October 6, 2023

Condonation of delay in filing refund claim - Rejecting the refund claim simply on the ground of delay in filing the claim before the proper authority while admitting that the appellant had filed the claim before the department on time, albeit at a wrong jurisdiction cannot be approved - AT

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