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2010 (6) TMI 369 - CESTAT, AHMEDABADRefund – limitation – Relevant date - contention of the department is that limitation for the purpose of fling refund claim starts from the provisional assessments finalized – Lower authorities gone on assumption that date of finalization of bill of entry to be relevant for limitaion - Held that: - matter remanded to the original adjudicating authority to decide the date of finalization of assessment, the date of adjustment and the date on which refund claim should have been filed and the date on which the same has been filed and thereafter decide the eligibility
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