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2014 (2) TMI 360 - CESTAT CHENNAIRefund of duty paid on capital goods on conversion from 100% EOU scheme to EPCG scheme - computation of period of limiation - appellant claims that 6 months should be counted from the date of issue of no due certificate i.e. 6.10.2010 - Held that:- Section 27 of Customs Act, 1962 has clear provisions to reckon the time from the date of payment of duty. This cannot be changed to some other date depending on the situation to be interpreted by each authority. Therefore, the decisions given by the lower authorities are in conformity with the provisions of the Customs Act, 1962 - Decided against assessee.
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