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Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Refund claim - time limitation - section 27(1) of the Customs ...

Customs

October 31, 2018

Refund claim - time limitation - section 27(1) of the Customs Act, 1962 - revenue submitted that amount paid as anti-deumping duty and not as pre-deposit - pre-deposit amount must be returned within three months of the date of the order passed by the Appellate Tribunal or the Court unless stay is granted against such order.

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