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2016 (3) TMI 191 - AT - CustomsDenial of refund - Period of limitation - Whether to be applied or not when Notification No.102/2007-Cus. dated 14.9.2007 grants refund of the additional duty of customs to counterbalance the sufferings of the importer - Held that: limitation shall be examined at the time of examination of the result of the enquiry. Denial of refund - Subject to fulfillment of the conditions of the Notification - Sale through consignment agent - Held that: the original authority is directed to cause enquiry whether the consignment agent has sold the goods of the appellant through the invoices concerned. If so, the appellant cannot be denied of the refund subject to fulfillment of the conditions of the Notification. - Matter remanded back to complete re-adjudication
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