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

Central Excise

March 27, 2023

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 ...

Central Excise

March 27, 2023

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