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2016 (2) TMI 391 - AT - CustomsRefund of SAD - period of limitation - whether the claims were filed beyond the time limit prescribed - Notification No. 102/07-Cus - Held that:- where the goods are released on provisional assessment followed by the final assessment, the application seeking refund can be made within the period of one year or six months, as the case may be, of the final assessment as stipulated by Explanation II to Section 27 of the Act or within the enlarged period of one year from the date of provisional release as stipulated by the notification dated 1st August, 2008 read with Circular No. 23/2010-Customs, dated 29th July, 2010. The case is remanded to the adjudicating authority to sanction the refund as per the Hon'ble High Court's Order [2013 (9) TMI 705 - DELHI HIGH COURT] - Decided in favor of assessee.
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