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2014 (12) TMI 1121 - HC - CustomsDenial of refund claim of excess duty - Bar of limitation - Commissioner sanctioned refund claim - Assessee filed separate refund claims after 7 years - Held that:- When there is no provision for filing a second refund application, the question of limitation does not arise. Further, the time limit under Section 27(1) of the Customs Act would be for the first application and the appeal is a continuation of the original proceedings and therefore there can be no limitation in respect of the proceedings pursuing the refund claim. Accordingly, both the questions of law are answered in favour of the assessee and against the Revenue. - Decided against Revenue.
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