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2016 (1) TMI 148 - AT - CustomsClaim of refund of CVD equivalent to cess paid on Import of natural rubber - Period of limitation - Held that:- The bill of entry presented by the appellant was signed, signifying approval by the assessing officer. That itself is an order of assessment in such a situation. We are, therefore, not prepared to agree that there is no order of assessment in this case, and therefore, the limitation prescribed in Section 27 is emphatic in language. It says that an application for refund of duty shall be made before the expiry of six months from the date on which the duty was paid - therefore appellant's appeal on this point is rejected. - Decided against the assessee.
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