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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Refund claim for differential CVD - Period of limitation - ...

Customs

December 16, 2023

Refund claim for differential CVD - Period of limitation - re-assessment/modification of Bills of Entry - the question of refund would arise only when the assessment order is rectified - the Commissioner (Appeals), therefore, committed no illegality in holding that the refund claims were not barred by time. - AT

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