Home Case Index All Cases Customs Customs + AT Customs - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 537 - AT - CustomsRefund - Time barred - Prima facie, there seems to be an apparent conflict between the second proviso which states that the limitation of six months shall not apply where duty has been paid under protest and the fourth proviso which states that the time limit of six months shall apply from the date of a judgment/appellate order - In this case, the protest was lodged by the appellants challenging the assessment made by the Department and claiming nil rate of duty - after the fourth proviso came into operation, The appellants had only six months time from 24-5-2007 to file a refund claim - Decided against the assessee
|