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2010 (6) TMI 422 - AT - CustomsRefund – limitation - appellant is claiming the refund of the 4% Addl. Duty; paid which was not leviable on the appellant - Section 27 of the Act applies only when the refund that is being sought is of customs duty otherwise leviable under the Act. In this case I find that the appellant is claiming the refund of the 4% Addl. Duty; paid which was not leviable on the appellant. - refund claim has been dismissed being time-barred and there is no findings has been given on merits - remand back the matter to the original adjudicating authority
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