Home Case Index All Cases Customs Customs + AT Customs - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2550 - AT - CustomsRefund - Period of limitation - delay in filing refund application due to Seizure of goods - Notification No. 102/07-Cus dated 14.09.2007 - Held that: - it was beyond the control of the appellant to file the refund claim within one year from the relevant date for the reason that the goods were seized by the Customs Department, which were ultimately released pursuant to the direction of the Hon’ble Punjab & Haryana High Court vide order dated 28.08.2012 - the provisions of Section 14 of the Limitation Act, 1963, which provides for “exclusion of time” for computation of period of limitation, applies - Decided in favor of the assessee.
|